For the "to complete inventory in process august 1" how did you get $840?

The debits to Work in Process --Roasting Department for Morning Brew Coffee Company for August 2016, together with information concerning production, a as follows: 53479 Work in process, August 1, 700 pounds, 20% completed "Direct materials (700x $4.70) Conversion (700 x 20% x $1.35) $3200 $1479 65.780 21.942 Coffee beans added during August 14.300 pounds Conversion costs during August Work in process, August 31, 400 pounds, 42% completed Goods finished during August 14,500 pounds Expert Answer Tanushri. about 1 hours later Morning Brew Coffee Company Cost of production report Roasting Company For the month ended August 31, 2016 Uninfomation Unit changed to Production Inventory in process, August 1 Received from Material Storeroom Total Units accounted for by the Roasting Department Direct Materials Conversion Units to be assigned costs Inventory in Process, August 1 (0% in progress) Started and completed in August (14600-700) Transferred to Finished goods in August Inventory in Process, August 31/12 Total units to be assigned costs Direct Materials Conversion $21.942 Cost Information Total Costs for Augustin Roasting Department Total equivalent units Cost per equivalent units Direct Materials comersin Total Costs asigned to production Inventory in process, August 1 Cost incurred in August Total costs a n d for by the Ranting Department Costs located to completed and partially completed units Inventory process. August To complete inventory in process, Augusti Cost of completed August 1 work in progress Started and completed in August Transferred to finished o n August inventory August 31 Total costs assigned by the roasting department Compute and evaluate the change in cost per equivalent unit for direct materials and conversion from the previous monthly required, round your answers to two decimal places. Increase/Decrease Amount Change in direct materials cost per equivalent unit Change in conversion cost per equivalent unit The debits to Work in Process --Roasting Department for Morning Brew Coffee Company for August 2016, together with information concerning production, a as follows: 53479 Work in process, August 1, 700 pounds, 20% completed "Direct materials (700x $4.70) Conversion (700 x 20% x $1.35) $3200 $1479 65.780 21.942 Coffee beans added during August 14.300 pounds Conversion costs during August Work in process, August 31, 400 pounds, 42% completed Goods finished during August 14,500 pounds Expert Answer Tanushri. about 1 hours later Morning Brew Coffee Company Cost of production report Roasting Company For the month ended August 31, 2016 Uninfomation Unit changed to Production Inventory in process, August 1 Received from Material Storeroom Total Units accounted for by the Roasting Department Direct Materials Conversion Units to be assigned costs Inventory in Process, August 1 (0% in progress) Started and completed in August (14600-700) Transferred to Finished goods in August Inventory in Process, August 31/12 Total units to be assigned costs Direct Materials Conversion $21.942 Cost Information Total Costs for Augustin Roasting Department Total equivalent units Cost per equivalent units Direct Materials comersin Total Costs asigned to production Inventory in process, August 1 Cost incurred in August Total costs a n d for by the Ranting Department Costs located to completed and partially completed units Inventory process. August To complete inventory in process, Augusti Cost of completed August 1 work in progress Started and completed in August Transferred to finished o n August inventory August 31 Total costs assigned by the roasting department Compute and evaluate the change in cost per equivalent unit for direct materials and conversion from the previous monthly required, round your answers to two decimal places. Increase/Decrease Amount Change in direct materials cost per equivalent unit Change in conversion cost per equivalent unit