Units to be assigned costs; Inventory in process, August 1 Started and completed in August Trensferred to finished goods in August Inventory in process, August 31 Total units to be assigned costs Costs Costs assigned to production: Inventory in process, August 1 Costs incurred in August Total costs accounted for by the Roasting Department Costs allocated to completed and partially completed units: Inventory in process, August 1 balance To complete inventory in process, August 1 Cost of completed August 1 work in process Started and completed in August Transferred to finished goods in August (3) Inventory in process, August 31 (4) Total costs assigned by the Roosting Department Departanental accounts are maincained for foetary overbead, which beth hove zero balances on Juy 1 . 2. Compute the July 31 balances of the inventory accounts. 1. Journalize the entries to record the operations, identifying each entry by letter, If an amount box does not require an entry, feave it blank. d. Factory Overhead-Making Department Factory Overhead-Packing Department Accumulated Depreciation e. Factory Overhead-Making Department Factory Overhead-Packing Department Prepaid Insurance f. Work in Process-Making Department Work in Process-Packing Department Factory Overhead-Making Department Factory Overhead-Packing Department 9. Work in Process-Packing Department Work in Process-Making Department h. Finished Goods Work in Process-Packing Department 1. Cost of Goods Sold Finished Goods 2. Compute the July 31 balances of the inventory accounts. Materials Work in Process-Making Department Work in Process-Packing Department The debits to Work in Process-Rousting Department for Morning Brew Coffee Company for August, together with information concerning preduction, are as follows: a. Prepare a cost of production report, presenting the following computations: 1. Direct materials and conversion equivalent unita of production for August 2. Oirect 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 If an amount is zero, enter in " 0 ". For the cost per equivalent unit, round your answer to the nearest cent. Morning Drew Coffee Company Cost of Production Report-Reastiag Departasent b. Compute and evaluate the change in cost per equivalent unt for direct materiah and cenversion from the previsus month (July). If required, round your answers to two decimal places