If an amount is zero, enter in $"0".$ For the cost per equivalent unit, round your answer to the nearest cent.

Morning Brew Coffee Company

Units charged to production:

Inventory in process, August $1$

Received from materials storeroom

Total units accounted for by the Roasting Department

Units to be assigned costs:

Inventory in process, August $1$

Started and completed in August

Transferred to finished goods in August

If an amount is zero, enter in $"0".$ For the cost per equivalent unit, round your answer to the nearest cent.

Morning Brew Coffee Company

Units charged to production:

Inventory in process, August $1$

Received from materials storeroom

Total units accounted for by the Roasting Department

Units to be assigned costs:

Inventory in process, August $1$

Started and completed in August

Transferred to finished goods in August

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 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 two

decimal places.

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 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 two

decimal places.

Increase or Decrease

Amount

Change in direct materials cost per equivalent unit

Change in conversion cost per equivalent unit

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Increase or Decrease

Amount

Change in direct materials cost per equivalent unit

Change in conversion cost per equivalent unit

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