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, 600 pounds, 30% completed				$1,740*
	*Direct materials (600 X $2.6)	$1,560
	Conversion (600 X 30% X $1)	$180
		$1,740
Coffee beans added during August, 19,000 pounds				48,450
Conversion costs during August				20,922
Work in process, August 31, 1,000 pounds, 60% completed				?
Goods finished during August, 18,600 pounds				?

Question Content Area

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

a. Cost of Production Report-Roasting Department

For the Month Ended August 31

Units charged to production:		Number of Units
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

Costs 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