Grizzly Coffee Company roasts and packs coffee beans. The process begins by placing coffee beans into the Roasting Department. From the Roasting Department, coffee beans are then transferred to the Packing Department. The following is a partial work in process account of the Roasting Department at October 31, 2006:

Instructions
1. Prepare a cost of production report, and identify the missing amounts for the Work in Process€”Roasting Department account.
2. Assuming that the October 1 Work in Process inventory includes $39,150 of direct materials, determine the cost per equivalent unit for direct materials and conversion in the beginning work in processinventory.

Transcribed Image Text:

ACCOUNT Work in Process-Roasting Department ACCOUNT NO. Balance Date Item DebitCreditDebit Credit Ot. 1 Bal, 14,500 units, Vs 1 Bal., 14,500 units, Vs completed 31 Direct materials, 315,000 units819,000 31 Direct labor 31 Factory overhead 31 Goods finished, 316,700 units 31 B 2 units, /s completed 54,578 873,578 1,551,958 2,569,528 678,380 1,017,570