The debits to Work in Process - Roasting Department for Morning Brew Cotfee Company for August, together with information concerning production, are a follows: Cost of Production Report-Roasting Department For the Month Ended August 31 Unit information Units charged to production: Inventory in process, August 1 Recelved from materials storeroom Total units accounted for by the Roasting Department Units to be assigned costs: Equivalent Units Inventory In process; August 1 Started and completed in August Transferred to finished goods in August Inventory in process, August 31 Total units to be assigned costs Cost per equivalent unit: Cost information Total costs for August in Roasting Department Total equivalent units Cost per equivalent unit (2) Costs assianed to production: Compute and evaluate the change in cost per equivalent unit for direct materiais and conversion from the previous month (July). If required, round y answers to the nearest cent. b. Compute and evaluate the change in cost per equivalent unit for direct materials and conversion from the previous month (July). If required, round you answers to the nearest cent