The debits to Work in Process-Roasting Department for Morning Brew Coffee Company for August, together with information concerning production, are as follows: $3,564* Work in process, August 1, 1,100 pounds, 20% completed * Direct materials (1,100 X $3.00) $3,300 Conversion (1,100 X 20% X $1.20) 264 $3,564 Coffee beans added during August, 34,000 pounds 100,300 Conversion costs during August 43,706 ? Work in process, August 31, 1,800 pounds, 30% completed Goods finished during August, 33,300 pounds ? All direct materials are placed in process at the beginning of production. a. Prepare 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 "O". 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 Unit Information Units charged to production: Inventory in process, August 1 1,100 Received from materials storeroom 34,000 35,100 Total units accounted for by the Roasting Department Equivalent Units Direct Conversion Materials (1) (1) Whole Units Inventory in process, August 1 1.100 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: Direct Materials Conversion Total costs for August in Roasting Department 3,564 X 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 o --------------------------- 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