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

Line Item Description	Amount	Amount
Work in process, August 1, 800 pounds, 10% completed		$2,664*
*Direct materials (800 $3.20)	$2,560
Conversion (800 10% $1.30)	104
Total	$2,664
Coffee beans added during August, 25,000 pounds		78,750
Conversion costs during August		35,462
Work in process, August 31, 1,300 pounds, 70% completed		?
Goods finished during August, 24,500 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.

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

Direct materials and conversion equivalent units of production for August

Direct materials and conversion costs per equivalent unit for August

Cost of goods finished during August

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 the nearest cent.

Morning Brew Coffee Company Cost of Production ReportRoasting Department For the Month Ended August 31

Units	Whole Units	Equivalent Units Direct Materials (1)	Equivalent Units Conversion (1)
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:
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

Costs

Costs	Direct Materials	Conversion	Total Costs
Cost per equivalent unit:
Total costs for August in Roasting Department
Total equivalent units
Cost per equivalent unit (2)
Costs assigned to production:
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 two decimal places.

Line Item Description	Increase or Decrease	Amount
Change in direct materials cost per equivalent unit

Change in conversion cost per equivalent unit

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