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, 900 pounds, 20% completed				$4,473*
	*Direct materials (900 $4.70)	$4,230
	Conversion (900 20% $1.35)	243
		$4,473
Coffee beans added during August, 18,386 pounds				84,576
Conversion costs during August				29,177
Work in process, August 31, 486 pounds, 42% completed				?
Goods finished during August, 18,800 pounds				?

All direct materials are placed in process at the beginning of production.

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.