The debits to Work in ProcessRoasting Department for Morning Brew Coffee Company for August, together with information concerning production, are as follows:

Work in process, August 1, 1,100 pounds, 30% completed				$5,434*
	*Direct materials (1,100 X $4.40)	$4,840
	Conversion (1,100 X 30% X $1.80)	594
		$5,434
Coffee beans added during August, 34,000 pounds				147,900
Conversion costs during August				64,695
Work in process, August 31, 1,800 pounds, 60% completed				?
Goods finished during August, 33,300 pounds				?

All direct materials are placed in process at the beginning of production.

a. Prepare a cost of production report, presenting the following computations:

1. Direct materials and conversion equivalent units of production for August
2. Direct materials and conversion costs per equivalent unit for August
3. Cost of goods finished during August
4. Cost of work in process at August 31

5. Morning Brew Coffee Company
   Cost of Production Report-Roasting Department
   For the Month Ended August 31
   Unit Information
   Units charged to production:
   Inventory in process, August 1
   Received from materials storeroom
   Total units accounted for by the Roasting Department
   Units to be assigned costs:
   		Equivalent Units
   	Whole Units	Direct Materials (1)	Conversion (1)
   Inventory in process, August 1
   Started and completed in August
   Transferred to finished goods in August
   Inventory in process, August 31
   Total units to be assigned costs
   Cost Information
   Cost per equivalent unit:
   		Direct Materials	Conversion
   Total costs for August in Roasting Department
   Total equivalent units
   Cost per equivalent unit (2)
   Costs assigned to production:
   	Direct Materials	Conversion	Total
   Inventory in process, August 1
   Costs incurred in August
   Total costs accounted for by the Roasting Department
   Costs allocated to completed and partially completed units:
   Inventory in process, August 1 balance
   To complete inventory in process, August 1
   Cost of completed August 1 work in process
   Started and completed in August
   Transferred to finished goods in August (3)
   Inventory in process, August 31 (4)
   Total costs assigned by the Roasting Department

   b. Compute and evaluate the change in cost per equivalent unit for direct materials and conversion from the previous month (July). If required, round your answers to the nearest cent.

   	Increase or Decrease	Amount
   Change in direct materials cost per equivalent unit	IncreaseDecrease
   Change in conversion cost per equivalent unit	IncreaseDecrease