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The debies ta Work in Process-Roasting Department for Morning Brew Coffee Company for August, together with information concerning production, are as foliows: Alt direct materials are placed in process at the beginning of production. a. Prepare a cost of production report, presenting the following computations: 1. Direct moterials and conversion equivaient units of production for August 2. Direct materials and conversion costs per equavalent unit for August 3. Cost of goods finished during August: 4. Cost of work in process at August 31 If an amount is zero, entes in " O \%, For the cest per equivalent unit, round your answer to the nearest cent. Morning Brew Coffee Company Cost of Production Report-Roasting Department For the Month Ended August 31 \begin{tabular}{|c|c|c|c|c|c|c|} \hline \multicolumn{7}{|c|}{\begin{tabular}{l} Equivalent Units \\ Direct Materials (1) \end{tabular}} \\ \hline Inventory in process, August 1 & 400 & & & & & \\ \hline Received from materials storeroom & 13,000 & & & & & \\ \hline Total units accounted for by the Roasting Department & 13,400 & & & & & \\ \hline \multicolumn{7}{|l|}{ Units to be assigned costs: } \\ \hline Inventory in process, August 1 & 400 & & 0 & & 200 & \\ \hline Started and completed in August & 12,300 & & 12,300 & & 12,300 & \\ \hline Transferred to finished goods in August & 12,700 & & 12,300 & & 12,500 & \\ \hline Inventory in process, August 31 & 700 & & 700 & & 350 & \\ \hline Total units to be assigned costs & 13,400 & & 13,000 & & 12,850 & \\ \hline \end{tabular} \begin{tabular}{l} Costs \\ \hline Cost per equivalent unit: \\ Total costs for August in Roasting Department \\ Total equivalent units \\ Cost per equivalent unit (2) \end{tabular} b. Compute and evaluate the change in cost per equivalent unk for direct materials and corversion from the previous month (July), 1f required, round vour answers to two decimal places