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b. Compute and evaluate the change in cost per equivalent unit for direct materials and conversion from the previous month (July). If required, round vour answers to two decimal places. Feedback Check My Work n amount is zero, enter in " 0 ". For the c ser equivalent unit, round your answer to the nearest cent. ning Brew Coffee Company Cost of Production Report-Roasting Department For the Month Ended August 31 Cost of Production Report The debits to Work in Process-Roasting Department for Morning Brew Coffee Company for August, together with information concerning production, are as follows: All direct materials are placed in process at the beginning of production. a. Prepare a cost of production report, presenting the following computations: 1. Direct materials and conversion The rate used to allocate costs between completed and partially completed production. 2. Direct materials and conversion tosts per equivalent unit for August 3. Cost of goods finished during August 4 Cost of work in process at Auqust 31