The debits to Work in ProcessRoasting Department for Morning Brew Coffee Company for August, together with information concerning production, are as follows:

Line Item Description	Amount	Amount
Work in process, August 1, 700 pounds, 20% completed		$3,479*
*Direct materials (700 $4.70)	$3,290
Conversion (700 20% $1.35)	189
Total	$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		?

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.

Units	Whole Units	Equivalent Units Direct Materials (1)	Equivalent Units Conversion (1)
Units charged to production:
Inventory in process, August 1	fill in the blank 1
Received from materials storeroom	fill in the blank 2
Total units accounted for by the Roasting Department	fill in the blank 3
Units to be assigned costs:
Inventory in process, August 1	fill in the blank 4	fill in the blank 5	fill in the blank 6
Started and completed in August	fill in the blank 7	fill in the blank 8	fill in the blank 9
Transferred to finished goods in August	fill in the blank 10	fill in the blank 11	fill in the blank 12
Inventory in process, August 31	fill in the blank 13	fill in the blank 14	fill in the blank 15
Total units to be assigned costs	fill in the blank 16	fill in the blank 17	fill in the blank 18

Costs	Direct Materials	Conversion	Total Costs
Cost per equivalent unit:
Total costs for August in Roasting Department	$fill in the blank 19	$fill in the blank 20
Total equivalent units	fill in the blank 21	fill in the blank 22
Cost per equivalent unit (2)	$fill in the blank 23	$fill in the blank 24
Costs assigned to production:
Inventory in process, August 1			$fill in the blank 25
Costs incurred in August			fill in the blank 26
Total costs accounted for by the Roasting Department			$fill in the blank 27
Costs allocated to completed and partially completed units:
Inventory in process, August 1 balance			$fill in the blank 28
To complete inventory in process, August 1	$fill in the blank 29	$fill in the blank 30	fill in the blank 31
Cost of completed August 1 work in process			$fill in the blank 32
Started and completed in August	fill in the blank 33	fill in the blank 34	fill in the blank 35
Transferred to finished goods in August (3)			$fill in the blank 36
Inventory in process, August 31 (4)	fill in the blank 37	fill in the blank 38	fill in the blank 39
Total costs assigned by the Roasting Department			$fill in the blank 40

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.

Line Item Description	Increase or Decrease	Amount
Change in direct materials cost per equivalent unit	DecreaseIncrease	$fill in the blank 42
Change in conversion cost per equivalent unit	DecreaseIncrease	$fill in the blank 44