The debits to Work in Process$-$Roasting Department for Morning Brew Coffee Company for August, together with information concerning production, are as follows:

Work in process, August $1,900$ pounds, $10\%$ completed

$*$Direct materials $(900$$$2\mathrm{.}80)$

Conversion $(90010\%$$$1\mathrm{.}10)$

Coffee beans added during August, $28,000$ pounds

Conversion costs during August

Work in process, August $31,1,400$ pounds, $40\%$ completed

Goods finished during August, $27,500$ pounds

All direct materials are placed in process at the beginning of production.

This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the questions below.