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, 800 pounds, 30% completed Direct materials (800 x $4.70) Conversion (800 x 30 % x $1.35) Coffee beans added during August, 16,343 pounds: Conversion costs during August Work in process, August 31, 443 pounds, 42% completed Goods finished during August, 16,700 pounds $4,084 $3,760 324 $4,084 74,361 24,969 ? 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. Open spreadsheet 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 "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. Mornina Brew Coffee Company