=+PR 20-5B Cost of production report: average cost method ACCOUNT NO. Date Item Debit Credit Jan. 1
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=+PR 20-5B Cost of production report: average cost method ACCOUNT NO.
Date Item Debit Credit Jan. 1 31 31 31 31 31 Bal., 9,400 units, 80% completed Direct materials, 65,200 units Direct labor Factory overhead Goods transferred, 66,800 units Bal., ? units, 60% completed 37,600 173,200 282,352 350,252
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ACCOUNT Work in Process—Roasting Department Debit Credit 135,600 109,152 67,900
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Balance Special Activities
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