The increases to Work in Process—Roasting Department for Colonel Dirks Coffee Company for August 2012 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 ............. —

Prepare a cost of production report, using the weighted average cost method.