Sergeant Wilkes Coffee Company roasts and packs coffee beans. The process begins in the Roasting Department. From the Roasting Department, the coffee beans are transferred to the Packaging Department.

On October 1, 2012, the balance of the account Work in Process—Roasting

Department was as follows:

Work in Process—Roasting Department (7,500 units, 80% completed) $27,600

The account Work in Process—Roasting Department was increased during October by the following costs:

Direct materials (64,500 units) .... $135,600

Direct labor ............ 118,900

Factory overhead ......... 67,900

During October, 64,000 units were completed and transferred to the Packaging Department. As of October 31, 2012, there were 8,000 units, 75% complete in the Roasting Department.

Instructions

Prepare a cost of production report for the Roasting Department, using the weighted average cost method.