Cost of Production Report The debits to Work in Process—Roasting Department for Morning Brew Coffee Company for August, together with information concerning production, are as follows: Line Item Description Amount Amount Work in process, August 1, 700 pounds, 20% completed $ 3,479* *Direct materials (700 × $4.70) $3,290 Conversion (700 × 20% × $1.35) 189 Total $3,479 Coffee beans added during August, 14,300 pounds 65,780 Conversion costs during August 21,942 Work in process, August 31, 400 pounds, 42% completed ? Goods finished during August, 14,600 pounds ? 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 equivalent units of production for August 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 Units Whole Units Equivalent Units Direct Materials (1) Equivalent Units Conversion (1) Units charged to production: Inventory in process, August 1 fill in the blank 1 Received from materials storeroom fill in the blank 2 Total units accounted for by the Roasting Department fill in the blank 3 Units to be assigned costs: Inventory in process, August 1 fill in the blank 4 fill in the blank 5 fill in the blank 6 Started and completed in August fill in the blank 7 fill in the blank 8 fill in the blank 9 Transferred to finished goods in August fill in the blank 10 fill in the blank 11 fill in the blank 12 Inventory in process, August 31 fill in the blank 13 fill in the blank 14 fill in the blank 15 Total units to be assigned costs fill in the blank 16 fill in the blank 17 fill in the blank 18 Costs Costs Direct Mat