=+Entries for process cost system objs. 1, 3

✔ 2. Materials December 31 balance, $14,120 The increases to Work in Process—Roasting Department for Boston Coffee Company for December 2010 as well as information concerning production are as follows:

Work in process, December 1, 1,500 pounds, 40% completed $ 3,600 Coffee beans added during December, 92,500 pounds 391,420 Conversion costs during December 167,900