The debits to Work in Process-Roasting Department for Morning Brew Coffee Company for August, together with information concerning production, are as follows: Work in process, August 1, 800 pounds, 50% completed *Direct materials (800 x $4.60) Conversion (800 x 50% x $1.80) $4,400* $3,680 720 Coffee beans added during August, 25,000 pounds Conversion costs during August Work in process, August 31, 1,300 pounds, 50% completed Goods finished during August, 24,500 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 $4,400 113,750 47,025 ? ? If an amount is zero, enter in "0". For the cost per equivalent unit, round your answer to the nearest cent. Morning Brew Coffee Company Cost of Production Report-Roasting Department Units For the Month Ended August 31 Whole Units Equivalent Units Direct Materials (1) Equivalent Units 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 Check My Work