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 DATA ( 500 pounds, 20% completed) Cost per equivalent unit of materials for July $2,485 * $4.70 Cost per equivalent unit of conversion cost for July $1.35 * Direct materials $2,350 Conversion $135 $2,485 Coffee beans added during August 45,963 (10,214 pounds) Conversion costs during August 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. 15,126 ? ?