=+objs. 1, 3

✔ 2. Materials July 31 balance, $42,800 Ariba 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 March 31, 2010:

PR 20-2B Cost of production report objs. 2, 4

✔ 1. Conversion cost per equivalent unit, $1.50