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, 800 pounds, 20% completed			$3,976*
	*Direct materials (800 $4.70)	$3,760
	Conversion (800 20% $1.35)	216
	$3,976
Coffee beans added during August, 16,343 pounds			74,361
Conversion costs during August			25,089
Work in process, August 31, 443 pounds, 42% completed			?
Goods finished during August, 16,700 pounds			?

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.

For the Month Ended August 31
UNITS		Equivalent Units
Whole Units	Direct Materials (1)	Conversion (1)
Units charged to production:
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:
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		fill in the blank		fill in the blank
Inventory in process, August 31		fill in the blank		fill in the blank		fill in the blank
Total units to be assigned costs		fill in the blank		fill in the blank		fill in the blank