Cost of production report: average cost method The increases to Work in Process—Roasting Department for Highlands Coffee Company for May 2016 as well as information concerning production are as follows:

Work in process, May 1, 1,150 pounds, 40% completed $ 1,700 Coffee beans added during May, 10,900 pounds 28,600 Conversion costs during May 12,504 Work in process, May 31, 800 pounds, 80% completed —

Goods finished during May, 11,250 pounds —

Prepare a cost of production report, using the average cost method.

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