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, 400 pounds, 10 completed $1,164 Direct materials (400 X $2 80) $1,120 Conversion (400 X 10 X $1 10) 44 $1,164 Coffee beans added during August, 13,000 pounds 35,750 Conversion costs during August 15,612 Work in process, August 31, 700 pounds, 50 completed Goods finished during August, 12,700 pounds Question Content Area All direct materials are placed in process at the beginning of production a Prepare a cost of production report, presenting the following computations Direct materials and conversion equivalent units of production for August Direct materials and conversion costs per equivalent unit for August Cost of goods finished during August 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 Units charged to production Number of Units Inventory in process, August 1 fill in the blank ab6e31030019fc0 1 Received from materials storeroom fill in the blank ab6e31030019fc0 2 Total units accounted for by the Roasting Department fill in the blank ab6e31030019fc0 3 Units to be assigned costs Equivalent Units Whole Units Direct Materials (1) Conversion (1) Inventory in process, August 1 fill in the blank ab6e31030019fc0 4 fill in the blank ab6e31030019fc0 5 fill in the blank ab6e31030019fc0 6 Started and completed in August fill in the blank ab6e31030019fc0 7 fill in the blank ab6e31030019fc0 8 fill in the blank ab6e31030019fc0 9 Transferred to finished goods in August fill in the blank ab6e31030019fc0 10 fill in the blank ab6e31030019fc0 11 fill in the blank ab6e31030019fc0 12 Inventory in process, August 31 fill in the blank ab6e31030019fc0 13 fill in the blank ab6e31030019fc0 14 fill in the blank ab6e31030019fc0 15 Total units to be assigned costs fill in the blank ab6e31030019fc0 16 fill in the blank ab6e31030019fc0 17 fill in the blank ab6e31030019fc0 18 Cost per equivalent unit Direct Materials Conversion Total costs for August in Roasting Department $fill in the blank ab6e31030019fc0 19 $fill in the blank ab6e31030019fc0 20 Total equivalent units fill in the blank ab6e31030019fc0 21 fill in the blank ab6e31030019fc0 22 Cost per equivalent unit (2) $fill in the blank ab6e31030019fc0 23 $fill in the blank ab6e31030019fc0 24 Costs assigned to production Direct Materials Conversion Total Inventory in process, August 1 $fill in the blank ab6e31030019fc0 25 Costs incurred in August fill in the blank ab6e31030019fc0 26 Total costs accounted for by the Roasting Department $fill in the blank ab6e31030019fc0 27 Costs allocated to completed and partially completed units Inventory in process, August 1 balance $fill in the blank ab6e31030019fc0 28 To complete inventory in process, August 1 $fill in the blank ab6e31030019fc0 29 $fill in the blank ab6e31030019fc0 30 fill in the blank ab6e31030019fc0 31 Cost of completed August 1 work in process $fill in the blank ab6e31030019fc0 32 Started and completed in August fill in the blank ab6e31030019fc0 33 fill in the blank ab6e31030019fc0 34 fill in the blank ab6e31030019fc0 35 Transferred to finished goods in August (3) $fill in the blank ab6e31030019fc0 36 Inventory in process, August 31 (4) fill in the blank ab6e31030019fc0 37 fill in the blank ab6e31030019fc0 38 fill in the blank ab6e31030019fc0 39 Total costs assigned by the Roasting Department $fill in the blank ab6e31030019fc0 40 Question Content Area 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 the nearest cent Increase or Decrease Amount Change in direct materials cost per equivalent unit IncreaseDecrease $fill in the blank 577a7d024024009 2 Change in conversion cost per equivalent unit IncreaseDecrease $fill in the blank 577a7d024024009 4

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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,

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, 400 pounds, 10% completed			$1,164*
	*Direct materials (400 X $2.80)	$1,120
	Conversion (400 X 10% X $1.10)	44
	$1,164
Coffee beans added during August, 13,000 pounds			35,750
Conversion costs during August			15,612
Work in process, August 31, 700 pounds, 50% completed			?
Goods finished during August, 12,700 pounds			?

Question Content Area

All direct materials are placed in process at the beginning of production.

a. Prepare a cost of production report, presenting the following computations:

Direct materials and conversion equivalent units of production for August
Direct materials and conversion costs per equivalent unit for August
Cost of goods finished during August
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

Units charged to production:	Number of Units
Inventory in process, August 1	fill in the blank ab6e31030019fc0_1
Received from materials storeroom	fill in the blank ab6e31030019fc0_2
Total units accounted for by the Roasting Department	fill in the blank ab6e31030019fc0_3

Units to be assigned costs:	Equivalent Units
	Whole Units	Direct Materials (1)	Conversion (1)
Inventory in process, August 1	fill in the blank ab6e31030019fc0_4	fill in the blank ab6e31030019fc0_5	fill in the blank ab6e31030019fc0_6
Started and completed in August	fill in the blank ab6e31030019fc0_7	fill in the blank ab6e31030019fc0_8	fill in the blank ab6e31030019fc0_9
Transferred to finished goods in August	fill in the blank ab6e31030019fc0_10	fill in the blank ab6e31030019fc0_11	fill in the blank ab6e31030019fc0_12
Inventory in process, August 31	fill in the blank ab6e31030019fc0_13	fill in the blank ab6e31030019fc0_14	fill in the blank ab6e31030019fc0_15
Total units to be assigned costs	fill in the blank ab6e31030019fc0_16	fill in the blank ab6e31030019fc0_17	fill in the blank ab6e31030019fc0_18

Cost per equivalent unit:	Direct Materials	Conversion
Total costs for August in Roasting Department	$fill in the blank ab6e31030019fc0_19	$fill in the blank ab6e31030019fc0_20
Total equivalent units	fill in the blank ab6e31030019fc0_21	fill in the blank ab6e31030019fc0_22
Cost per equivalent unit (2)	$fill in the blank ab6e31030019fc0_23	$fill in the blank ab6e31030019fc0_24
Costs assigned to production:
	Direct Materials	Conversion	Total
Inventory in process, August 1			$fill in the blank ab6e31030019fc0_25
Costs incurred in August			fill in the blank ab6e31030019fc0_26
Total costs accounted for by the Roasting Department			$fill in the blank ab6e31030019fc0_27
Costs allocated to completed and partially completed units:
Inventory in process, August 1 balance			$fill in the blank ab6e31030019fc0_28
To complete inventory in process, August 1	$fill in the blank ab6e31030019fc0_29	$fill in the blank ab6e31030019fc0_30	fill in the blank ab6e31030019fc0_31
Cost of completed August 1 work in process			$fill in the blank ab6e31030019fc0_32
Started and completed in August	fill in the blank ab6e31030019fc0_33	fill in the blank ab6e31030019fc0_34	fill in the blank ab6e31030019fc0_35
Transferred to finished goods in August (3)			$fill in the blank ab6e31030019fc0_36
Inventory in process, August 31 (4)	fill in the blank ab6e31030019fc0_37	fill in the blank ab6e31030019fc0_38	fill in the blank ab6e31030019fc0_39
Total costs assigned by the Roasting Department			$fill in the blank ab6e31030019fc0_40

Question Content Area

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 the nearest cent.

	Increase or Decrease	Amount
Change in direct materials cost per equivalent unit	IncreaseDecrease	$fill in the blank 577a7d024024009_2
Change in conversion cost per equivalent unit	IncreaseDecrease	$fill in the blank 577a7d024024009_4