1. 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, 500 pounds, 20% completed				$2,485*
   	*Direct materials (500 $4.70)	$2,350
   	Conversion (500 20% $1.35)	135
   		$2,485
   Coffee beans added during August, 10,214 pounds				46,984
   Conversion costs during August				15,648
   Work in process, August 31, 314 pounds, 42% completed				?
   Goods finished during August, 10,400 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.

   1. 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.

      Morning Brew Coffee Company
      Cost of Production Report-Roasting Department
      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
      Received from materials storeroom
      Total units accounted for by the Roasting Department
      Units to be assigned costs:
      Inventory in process, August 1
      Started and completed in August
      Transferred to finished goods in August
      Inventory in process, August 31
      Total units to be assigned costs
      COSTS	Costs
      	Direct Materials		Conversion		Total
      Costs per equivalent unit:
      Total costs for August in Roasting Department	$		$
      Total equivalent units
      Cost per equivalent unit (2)	$		$
      Costs assigned to production:
      Inventory in process, August 1					$
      Costs incurred in August
      Total costs accounted for by the Roasting Department					$
      Costs allocated to completed and partially completed units:
      Inventory in process, August 1balance					$
      To complete inventory in process, August 1	$		$
      Cost of completed August 1 work in process					$
      Started and completed in August
      Transferred to finished goods in August (3)					$
      Inventory in process, August 31 (4)
      Total costs assigned by the Roasting Department					$

   2. Compute and evaluate the change in cost per equivalent unit for direct materials and conversion from the previous month (July). Round your answers to the nearest cent.

      	Increase or Decrease	Amount
      Change in direct materials cost per equivalent unit	Decrease	$
      Change in conversion cost per equivalent unit	Increase	$