The Gebls to Work in Process$-$Rosting Department for Morning Brew Ceffee Company for August, together with information cancerting production, are as follows: Work th process, Auput $1,500$ pounds, $60\%$ completed

$31,{550}^{**}$

$*$Oirect materals $(500$$$2\mathrm{.}50)$

Conversion $(50060\%$$$1\mathrm{.}00)$

Coffee beans adoed ouring August, $16,000$ pounds

Conversion costs ouring August

$39,200$

Work in process, August $31,800$ pounds, $70\%$ completed

Goods finished during August, $15,700$ pounds

$\backslash$table$[[$$$1,250$