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

2. Work in process, August 1, 800 pounds, 30% completed				$2,688*
   	*Direct materials (800 X $3)	$2,400
   	Conversion (800 X 30% X $1.2)	288
   		$2,688
   Coffee beans added during August, 25,000 pounds				73,750
   Conversion costs during August				32,045
   Work in process, August 31, 1,300 pounds, 30% completed				?
   Goods finished during August, 24,500 pounds				?

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

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

1. Direct materials and conversion The number of production units that could have been completed within a given accounting period, given the resources consumed.equivalent units of production for August.
2. Direct materials and conversion The rate used to allocate costs between completed and partially completed production.costs per equivalent unit for August.
3. Cost of goods finished during August.
4. Cost of work in process at August 31.

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

2. 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			$

3. Feedback

2. 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	Increase Decrease	$
Change in conversion cost per equivalent unit	Increase Decrease	$