=+EX 20-17 Cost of production report obj. 2 The debits to Work in Process—Roasting Department for St. Arbucks Coffee Company for May 2010, together with information concerning production, are as follows:

Work in process, May 1, 800 pounds, 20% completed $ 3,280*

*Direct materials (800  $3.80) $3,040 Conversion (800  20%  $1.50) 240 ______