The debits to Work in Process-Roasting Department for Morning Brew Coffee Company for August 2016, together with information concerning production, are as follows:

All direct materials are placed in process at the beginning of production.
a. Prepare a cost of production report, presenting the following computations:
1. Direct materials and conversion equivalent units of production for August
2. Direct materials and conversion costs per equivalent unit for August
3. Cost of goods finished during August
4. Cost of work in process at August 31, 2016
b. Compute and evaluate the change in cost per equivalent unit for direct materials and conversion from the previous month (July).

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Work in process, August 1, 700 pounds, 20% completed 3,479 Direct materials (700 x $4.70) $3,290 189 $3,479 Conversion (700 x 20% x $1.35) 65,780 21,942 Coffee beans added during August, 14,300 pounds Conversion costs during August Work in process, August 31, 400 pounds, 42% completed Goods finished during August, 14,600 pounds