The debits to Work in Process-Roasting Department for Morning Brew Coffee Company for August, together with information concerning production, are as follows: Work in process, August 1, 600 pounds, 10% $2,808* completed *Direct materials (600 X $4.50) Conversion (600 X 10% X $1.80) $2,700 108 $2,808 Coffee beans added during August, 19,000 84,550 pounds Conversion costs during August 36,176 Work in process, August 31, 1,000 pounds, ? 50% completed Goods finished during August, 18,600 pounds ? 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 Morning Brew Coffee Company Cost of Production Report-Roasting Department For the Month Ended August 31 Units charged to production: Inventory in process, August 1 Received from materials storeroom Unit Information 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 Cost Information 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 Whole Units Equivalent Units Direct Materials (1) Conversion (1) Direct Materials Conversion Direct Materials Conversion Total 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 Change in conversion cost per equivalent unit