The debits to Work in ProcessRoasting Department for Morning Brew Coffee Company for August, together with information concerning production, are as follows: Workinprocess,August1,700pounds,20%completed *Direct materials (700 $4.70) Conversion (700 20% $1.35) Coffee beans added during August, 14,300 pounds Conversion costs during August Work in process, August 31, 400 pounds, 42% completed Goods finished during August, 14,600 pounds $3,290 189 $3,479 $ 3,479* 65,780 21,942 ? ?

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 B. Compute and evaluate the change in cost per equivalent unit for direct materials and con- version from the previous month (July