Work in process, August $1,1,100$ pounds, $10\%$ completed

$$4,{114}^{**}$

$*$Direct materials $(1,100$$$3\mathrm{.}60)$

Conversion $(1,10010\%$$$1\mathrm{.}40)$

$$3,960$

$\frac{154}{\text{\$}4,114}$

Coffee beans added during August, $34,000$ pounds

Conversion costs during August

$120,700$

Work in process, August $31,1,800$ pounds, $40\%$ completed

Goods finished during August, $33,300$ pounds

$50,865$

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

a$.$ Prepare a cost of production report, presenting the following computations:

Direct materials and conversion The number of production units that are completed within a given accounting period, given the resources consumed.

Direct materials and conversion costs per equivalent unit for August

Cost of goods finished during August

Cost of work in process at August $31$

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

Cost of Production Report$-$Roasting Department

For the Month Ended August $31$