Total costs assigned by the Roasting Department

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

Increase or Decrease

$$ Change in direct materials cost per equivalent unit

Change in conversion cost per equivalent unit

Amount

$ $$

$

Previous

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 $1,1,000$ pounds, $30\%$ completed

$*$Direct materials $(1,000$$$2\mathrm{.}6)$

Conversion $(1,00030\%$$$1)$

Coffee beans added during August, $31,000$ pounds

Conversion costs during August

Work in process, August $31,1,600$ pounds, $70\%$ completed

Goods finished during August, $30,400$ 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 August.

Direct materials and conversion costs per equivalent unit for August.

Cost of goods finished during August.

Cost of work in process at August $31.$

$$2,900**$

$$2,600$

$300$

$$2,900$

$\backslash$table$[[**$ Direct materials $(1,000$$$2\mathrm{.}6),$$$2,600$

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 $1,1,000$ pounds, $30\%$ completed

$$2,900**$

$*$Direct materials $(1,000$$$2\mathrm{.}6)$

Conversion $(1,00030\%$$$1)$

$\backslash$table$[[$$$2,600$