The debits to Work in Process - Ploasting Department for Morning Brew Colfee, Company for August, together with information concernieng production, are as follows: If an amount is zero, enter in " 0 ". For the cost per equivalent unit, round vour answer to the nearest cent. Morning Brew Coffee Company Cost of Production Report-Roasting Department For the Month Finded August 31 Costs Costs Cost per equivalent unit: Total costs for August in Roast Total equivalent units Cost per equivalent unit (2) Costs assigned to production: Inventory in process, August 1 Costs incurred in Aupust. Total costs accounted for by the Roasting Department Costs allocated to completed and partially comploted units: Invertory in process, August 1 balance To complete inventory in process, August 1 Cost of completed August 1 work in process Total Costs DirectMaterialsConversion Started and completed in August Transferred to finished goods in August (3) Irventory in process, August 31 (4) Total costs assigned by the Raasting Department