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, 700 pounds, 20% completed				$ 3,479*
	*Direct materials (700 X $4.70)	$3,290
	Conversion (700 X 20% X $1.35)	189
		$3,479
Coffee beans added during August, 14,300 pounds				65,780
Conversion costs during August				21,942
Work in process, August 31, 400 pounds, 42% completed				?
Goods finished during August, 14,600 pounds				?

Question Content Area

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

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 ReportRoasting Department
For the Month Ended August 31
Unit Information
Units charged to production:
Inventory in process, August 1			fill in the blank 91047afa9fe7070_1
Received from materials storeroom			fill in the blank 91047afa9fe7070_2
Total units accounted for by the Roasting Department			fill in the blank 91047afa9fe7070_3
Units to be assigned costs:
		Equivalent Units
	Whole Units	Direct Materials (1)	Conversion (1)
Inventory in process, August 1	fill in the blank 91047afa9fe7070_4	fill in the blank 91047afa9fe7070_5	fill in the blank 91047afa9fe7070_6
Started and completed in August	fill in the blank 91047afa9fe7070_7	fill in the blank 91047afa9fe7070_8	fill in the blank 91047afa9fe7070_9
Transferred to finished goods in August	fill in the blank 91047afa9fe7070_10	fill in the blank 91047afa9fe7070_11	fill in the blank 91047afa9fe7070_12
Inventory in process, August 31	fill in the blank 91047afa9fe7070_13	fill in the blank 91047afa9fe7070_14	fill in the blank 91047afa9fe7070_15
Total units to be assigned costs	fill in the blank 91047afa9fe7070_16	fill in the blank 91047afa9fe7070_17	fill in the blank 91047afa9fe7070_18
Cost Information
Cost per equivalent unit:
		Direct Materials	Conversion
Total costs for August in Roasting Department		$fill in the blank 91047afa9fe7070_19	$fill in the blank 91047afa9fe7070_20
Total equivalent units		fill in the blank 91047afa9fe7070_21	fill in the blank 91047afa9fe7070_22
Cost per equivalent unit (2)		$fill in the blank 91047afa9fe7070_23	$fill in the blank 91047afa9fe7070_24
Costs assigned to production:
	Direct Materials	Conversion	Total
Inventory in process, August 1			$fill in the blank 91047afa9fe7070_25
Costs incurred in August			fill in the blank 91047afa9fe7070_26
Total costs accounted for by the Roasting Department			$fill in the blank 91047afa9fe7070_27
Costs allocated to completed and partially completed units:
Inventory in process, August 1 balance			$fill in the blank 91047afa9fe7070_28
To complete inventory in process, August 1	$fill in the blank 91047afa9fe7070_29	$fill in the blank 91047afa9fe7070_30	fill in the blank 91047afa9fe7070_31
Cost of completed August 1 work in process			$fill in the blank 91047afa9fe7070_32
Started and completed in August	fill in the blank 91047afa9fe7070_33	fill in the blank 91047afa9fe7070_34	fill in the blank 91047afa9fe7070_35
Transferred to finished goods in August (3)			$fill in the blank 91047afa9fe7070_36
Inventory in process, August 31 (4)	fill in the blank 91047afa9fe7070_37	fill in the blank 91047afa9fe7070_38	fill in the blank 91047afa9fe7070_39
Total costs assigned by the Roasting Department			$fill in the blank 91047afa9fe7070_40

Question Content Area

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.

	Increase or Decrease	Amount
Change in direct materials cost per equivalent unit	DecreaseIncrease	$fill in the blank e996e400a024ff7_2
Change in conversion cost per equivalent unit	DecreaseIncrease	$fill in the blank e996e400a024ff7_4