The debits to Work in Process?Roasting Department for St. Arbucks Coffee Company for May 2010, together with information concerning production, are as follows:

All direct materials are placed in process at the beginning of production. Prepare a cost of production report, presenting the following computations:a. Direct materials and conversion equivalent units of production for May.b. Direct materials and conversion costs per equivalent unit for May.c. Cost of goods finished during May.d. Cost of work in process at May 31,2010.

Work in process, May 1, 800 pounds, 20% completed $ 3,280* *Direct materials (800 x $3.80) Conversion (800 x 20% x $1.50) $3,040 240 $3,280 Coffee beans added during May, 25,000 pounds Conversion costs during May Work in process, May 31, 500 pounds, 42% completed Goods finished during May, 25,300 pounds 93,750 40,560 ?.