The debits to Work in Process-Roasting Department for Morning Brew Coffee Company for August, workin process, August 1, 400 pounds, 30% completed Department for Morning Brew Coffee Company for August, together with information concerning production, are as follows $1,976* *Direct materials (400 x $4.4) Conversion (400 X 30% X S 1.8) $1,760 $216 $1,976 Coffee beans added during August, 13,000 pounds Conversion costs during August work in process, August 31, 700 pounds, 70% completed Goods finished during August, 12,700 pounds All direct materials are placed in process at the beginning of production a. Prepare a cost of production report, presenting the following computations: 56,550 24,833 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 Units charged to production: Cost of Production Report-Roasting Department For the Month Ended August 31 Unit Information nits 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: 400 13,000 13,400 Equivalent Units Direct Whole Units Materials U ) Conversion 400O 280 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 12.300 | | 12.300 | | 12.300 | 12,700 12,300o12,580 700 13,40013,00013,070 490 Costs per equivalent unit: Direct Materials Conversion Total costs for August in Roasting Department Total equivalent units Cost per equivalent unit (2) 56.55024.833 13,00013,070 24,833 4.35 1.9