The debits to Work in ProcessRoasting Department for St. Arbucks Coffee Company for July 2016, together with information concerning production, are as follows: Work in process, July 1, 800 pounds, 20% completed $3,376* *Direct materials (800 X $3.9) $3,120 Conversion (800 X 20% X $1.6) $256 $3,376 Coffee beans added during July, 25,000 pounds 96,250 Conversion costs during July 42,483 Work in process, July 31, 1,300 pounds, 50% completed ? Goods finished during July, 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: Direct materials and conversion equivalent units of production for July. Direct materials and conversion costs per equivalent unit for July. Cost of goods finished during July. Cost of work in process at July 31, 2016

b. Compute and evaluate the change in cost per equivalent unit for direct materials and conversion from the previous month (June). If required, round your answers to the nearest cent.

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