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, 500 pounds, 20% completed $2,379* *Direct materials (500 $4.50) $2,250 Conversion (500 20% $1.29) 129 $2,379 Coffee beans added during August, 10,214 pounds 43,920 Conversion costs during August 15,544 Work in process, August 31, 314 pounds, 42% completed ? Goods finished during August, 10,400 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. 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 "0". Round the answers in units to the nearest whole number, the answer for the cost per equivalent unit to the nearest cent, and the other monetary answers to the nearest whole dollar.

Morning Brew Coffee Company Coct of Dredurtinn Dannrt-Dosetinn Nonsetmant . Compute and evaluate the change in cost per equivalent unit for direct materials and conversion from the previous month (July). Round your answers to the nearest cent