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The increase to Work in process- Roasting Department for Colonel Dirks Coffee Company for August, as well as information concerning production, are as follows: Work

The increase to Work in process- Roasting Department for Colonel Dirks Coffee Company for August, as well as information concerning production, are as follows:

Work in process, August 1, 2,000 pounds, 40% completed $ 8,130

Coffee beans added during August, 93,000 pounds 391,420

Conversion costs during August 187,900

Work in process, August 31, 1,250 pounds, 80% completed ?

Goods finished during August, 93,750 pounds ?

What is the cost per equivalent unit?

6.20 4.12 4.13 6.18

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