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, 1,000 pounds, 20% completed $2,800*
*Direct materials (1,000 X $3.4) $3,400
Conversion (1,000 X 50% X $1.4) $700

$4,100

Coffee beans added during August, 31,000 pounds 103,850
Conversion costs during August 46,050
Work in process, August 31, 1,600 pounds, 50% completed ?
Goods finished during August, 30,400 pounds ?

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

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

a. Direct materials and conversion equivalent units of production for August.
b. Direct materials and conversion costs per equivalent unit for August.
c. Cost of goods finished during August.
d. Cost of work in process at August 31.