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, 800 pounds, 60% completed *Direct materials (800 x $4.00) Conversion (800 60% x $1.60) $3,968* $3,200 768 Coffee beans added during August, 25,000 pounds Conversion costs during August Work in process, August 31, 1,300 pounds, 50% completed Goods finished during August, 24,500 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 $3,968 98,750 41,939 ? ? 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 Report-Roasting Department Units Units charged to production: Inventory in process, August 1 For the Month Ended August 31 Received from materials storeroom Total units accounted for by the Roasting Department Whole Units Equivalent Units Direct Materials (1) Equivalent Units Conversion (1) 800 25,000 25,800 Units to be assigned costs: Inventory in process, August 1 800 0 720 X Started and completed in August 23,700 23,700 23,700 Transferred to finished goods in August 24,500 23,700 24,420 X Inventory in process, August 31 1,300 1,300 780 X Total units to be assigned costs 25,800 25,000 25,200 X Costs Costs Direct Materials Conversion Cost per equivalent unit: Total costs for August in Roasting Department $ 133,750X 57,960 X Total equivalent units 25,000 25,200 X Cost per equivalent unit (2) $ 5.35 X 2.30 X Costs assigned to production: Inventory in process, August 1 Costs incurred in August Total Costs $ 4,496 X 191,710 X 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 $ 196,206 X 4,496 X 0 176 X 1,656 X Cost of completed August 1 work in process $ 6,152 X Started and completed in August 126,795 X 54,510 X 181,305 X Transferred to finished goods in August (3) $ 187,457 X Inventory in process, August 31 (4) 6,955 X 1,794 X 8,749 X Total costs assigned by the Roasting Department $ 196,206 | X 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. Change in direct materials cost per equivalent unit Change in conversion cost per equivalent unit Increase or Decrease Amount Decrease $ 25,000 Decrease X 25,000 X