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.cost of production report, presenting the following computations:

1. Direct materials and conversionequivalent units of production for August
2. Direct materials and conversioncosts 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

Units charged to production:	Number of Units
Inventory in process, August 1	fill in the blank
Received from materials storeroom	fill in the blank
Total units accounted for by the Roasting Department	fill in the blank

Units to be assigned costs:	Equivalent Units
	Whole Units	Direct Materials (1)	Conversion (1)
Inventory in process, August 1	fill in the blank	fill in the blank	fill in the blank
Started and completed in August	fill in the blank	fill in the blank	fill in the blank
Transferred to finished goods in August	fill in the blank 797c5b060059f85_10	fill in the blank 797c5b060059f85_11	fill in the blank 797c5b060059f85_12
Inventory in process, August 31	fill in the blank 797c5b060059f85_13	fill in the blank 797c5b060059f85_14	fill in the blank 797c5b060059f85_15
Total units to be assigned costs	fill in the blank 797c5b060059f85_16	fill in the blank 797c5b060059f85_17	fill in the blank 797c5b060059f85_18

	Costs per equivalent unit:	Direct Materials	Conversion
	Total costs for August in Roasting Department	$ fill in the blank	$ fill in the blank
	Total equivalent units	fill in the blank	fill in the blank
	Cost per equivalent unit (2)	$ fill in the blank	$ fill in the blank
	Costs assigned to production:
	Direct Materials	Conversion	Total
Inventory in process, August 1			$fill in the blank 797c5b060059f85_25
Costs incurred in August			fill in the blank 797c5b060059f85_26
Total costs accounted for by the Roasting Department			$fill in the blank 797c5b060059f85_27
Costs allocated to completed and partially completed units:
Inventory in process, August 1 balance			$fill in the blank
To complete inventory in process, August 1	$fill in the blank	$fill in the blank	fill in the blank
Cost of completed August 1 work in process	$fill in the blank	$fill in the blank	$fill in the blank
Started and completed in August	fill in the blank	fill in the blank	fill in the blank
Transferred to finished goods in August (3)			$fill in the blank
Inventory in process, August 31 (4)	$fill in the blank	$fill in the blank	$fill in the blank
Total costs assigned by the Roasting Department			$fill in the blank

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
Change in conversion cost per equivalent unit	DecreaseIncrease	fill in the blank