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, 500 pounds, 60% completed				$2,350*
	*Direct materials (500 X $3.8)	$1,900
	Conversion (500 X 60% X $1.5)	$450
		$2,350
Coffee beans added during August, 16,000 pounds				60,000
Conversion costs during August				25,408
Work in process, August 31, 800 pounds, 60% completed				?
Goods finished during August, 15,700 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

If an amount is zero, enter in "0". For the cost per equivalent unit, round your answer to two decimal places.

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			fill in the blank a75ab502df89ff6_1
Received from materials storeroom			fill in the blank a75ab502df89ff6_2
Total units accounted for by the Roasting Department			fill in the blank a75ab502df89ff6_3
Units to be assigned costs:
		Equivalent Units
	Whole Units	Direct Materials (1)	Conversion (1)
Inventory in process, August 1	fill in the blank a75ab502df89ff6_4	fill in the blank a75ab502df89ff6_5	fill in the blank a75ab502df89ff6_6
Started and completed in August	fill in the blank a75ab502df89ff6_7	fill in the blank a75ab502df89ff6_8	fill in the blank a75ab502df89ff6_9
Transferred to finished goods in August	fill in the blank a75ab502df89ff6_10	fill in the blank a75ab502df89ff6_11	fill in the blank a75ab502df89ff6_12
Inventory in process, August 31	fill in the blank a75ab502df89ff6_13	fill in the blank a75ab502df89ff6_14	fill in the blank a75ab502df89ff6_15
Total units to be assigned costs	fill in the blank a75ab502df89ff6_16	fill in the blank a75ab502df89ff6_17	fill in the blank a75ab502df89ff6_18
Cost Information
Costs per equivalent unit:
		Direct Materials	Conversion
Total costs for August in Roasting Department		$fill in the blank a75ab502df89ff6_19	$fill in the blank a75ab502df89ff6_20
Total equivalent units		fill in the blank a75ab502df89ff6_21	fill in the blank a75ab502df89ff6_22
Cost per equivalent unit (2)		$fill in the blank a75ab502df89ff6_23	$fill in the blank a75ab502df89ff6_24
Costs assigned to production:
	Direct Materials	Conversion	Total
Inventory in process, August 1			$fill in the blank a75ab502df89ff6_25
Costs incurred in August			fill in the blank a75ab502df89ff6_26
Total costs accounted for by the Roasting Department			$fill in the blank a75ab502df89ff6_27
Costs allocated to completed and partially completed units:
Inventory in process, August 1 balance			$fill in the blank a75ab502df89ff6_28
To complete inventory in process, August 1	$fill in the blank a75ab502df89ff6_29	$fill in the blank a75ab502df89ff6_30	fill in the blank a75ab502df89ff6_31
Cost of completed August 1 work in process			$fill in the blank a75ab502df89ff6_32
Started and completed in August	fill in the blank a75ab502df89ff6_33	fill in the blank a75ab502df89ff6_34	fill in the blank a75ab502df89ff6_35
Transferred to finished goods in August (3)			$fill in the blank a75ab502df89ff6_36
Inventory in process, August 31 (4)	fill in the blank a75ab502df89ff6_37	fill in the blank a75ab502df89ff6_38	fill in the blank a75ab502df89ff6_39
Total costs assigned by the Roasting Department			$fill in the blank a75ab502df89ff6_40

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		$fill in the blank 40379efb105bfec_2
Change in conversion cost per equivalent unit		fill in the blank 40379efb105bfec_4