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, 800 pounds, 20% completed				$3,976*
	*Direct materials (800 $4.70)	$3,760
	Conversion (800 20% $1.35)	216
		$3,976
Coffee beans added during August, 16,343 pounds				74,361
Conversion costs during August				25,925
Work in process, August 31, 443 pounds, 42% completed				?
Goods finished during August, 16,700 pounds				?

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

This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the questions below.

Open spreadsheet

1. 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 "0". Round the answers in units to the nearest whole number, the answer for the cost per equivalent unit to the nearest cent, and the other monetary answers to the nearest whole dollar.

   Morning Brew Coffee Company
   Cost of Production Report-Roasting Department
   For the Month Ended August 31
   UNITS			Equivalent Units
   	Whole Units		Direct Materials (1)		Conversion (1)
   Units charged to production:
   Inventory in process, August 1		fill in the blank 2
   Received from materials storeroom		fill in the blank 3
   Total units accounted for by the Roasting Department		fill in the blank 4
   Units to be assigned costs:
   Inventory in process, August 1		fill in the blank 5		fill in the blank 6		fill in the blank 7
   Started and completed in August		fill in the blank 8		fill in the blank 9		fill in the blank 10
   Transferred to finished goods in August		fill in the blank 11		fill in the blank 12		fill in the blank 13
   Inventory in process, August 31		fill in the blank 14		fill in the blank 15		fill in the blank 16
   Total units to be assigned costs		fill in the blank 17		fill in the blank 18		fill in the blank 19
   COSTS	Costs
   	Direct Materials		Conversion		Total
   Costs per equivalent unit:
   Total costs for August in Roasting Department	$	fill in the blank 20	$	fill in the blank 21
   Total equivalent units		fill in the blank 22		fill in the blank 23
   Cost per equivalent unit (2)	$	fill in the blank 24	$	fill in the blank 25
   Costs assigned to production:
   Inventory in process, August 1					$	fill in the blank 26
   Costs incurred in August						fill in the blank 27
   Total costs accounted for by the Roasting Department					$	fill in the blank 28
   Costs allocated to completed and partially completed units:
   Inventory in process, August 1balance					$	fill in the blank 29
   To complete inventory in process, August 1	$	fill in the blank 30	$	fill in the blank 31		fill in the blank 32
   Cost of completed August 1 work in process					$	fill in the blank 33
   Started and completed in August		fill in the blank 34		fill in the blank 35		fill in the blank 36
   Transferred to finished goods in August (3)					$	fill in the blank 37
   Inventory in process, August 31 (4)		fill in the blank 38		fill in the blank 39		fill in the blank 40
   Total costs assigned by the Roasting Department					$	fill in the blank 41

2. Compute and evaluate the change in cost per equivalent unit for direct materials and conversion from the previous month (July). Round your answers to the nearest cent.

   	Increase or Decrease	Amount
   Change in direct materials cost per equivalent unit	DecreaseIncrease	$	fill in the blank 43
   Change in conversion cost per equivalent unit	DecreaseIncrease	$	fill in the blank 45