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, 400 pounds, 10% completed *Direct materials (400 X $3.00) Conversion (400 X 10% X $1.20) Coffee beans added during August, 13,000 pounds $1,248* $1,200 48 $1,248 38,350 16,822 ? ? Conversion costs during August Work in process, August 31, 700 pounds, 40% completed Goods finished during August, 12,700 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 If an amount is zero, enter in "0". For the cost per equivalent unit, round your answer to two decimal places. Morning Brew Coffee Company Cost of Production Report-Roasting Department For the Month Ended August 31