1. Prepare a cost of production report, and identify the missing amounts for Work in ProcessRoasting Department. If an amount box does not require an entry, leave it blank. When computing cost per equivalent units, round to two decimal places.

Mochaccino Express Coffee Company

Cost of Production Report-Roasting Department

For the Month Ended July 31

Unit Information

Units charged to production:		Number of Units
Inventory in process, July 1		fill in the blank 1609a0ff7068fd7_1
Received from materials storeroom		fill in the blank 1609a0ff7068fd7_2
Total units accounted for by the Roasting Department		fill in the blank 1609a0ff7068fd7_3

Units to be assigned costs:	Equivalent Units
	Whole Units	Direct Materials	Conversion
Inventory in process, July 1	fill in the blank 1609a0ff7068fd7_4	fill in the blank 1609a0ff7068fd7_5	fill in the blank 1609a0ff7068fd7_6
Started and completed in July	fill in the blank 1609a0ff7068fd7_7	fill in the blank 1609a0ff7068fd7_8	fill in the blank 1609a0ff7068fd7_9
Transferred to Packing Department in July	fill in the blank 1609a0ff7068fd7_10	fill in the blank 1609a0ff7068fd7_11	fill in the blank 1609a0ff7068fd7_12
Inventory in process, July 31	fill in the blank 1609a0ff7068fd7_13	fill in the blank 1609a0ff7068fd7_14	fill in the blank 1609a0ff7068fd7_15
Total units to be assigned costs	fill in the blank 1609a0ff7068fd7_16	fill in the blank 1609a0ff7068fd7_17	fill in the blank 1609a0ff7068fd7_18

Cost Information

Costs per equivalent unit:	Direct Materials	Conversion
Total costs for July in Roasting Department	$fill in the blank 1609a0ff7068fd7_19	$fill in the blank 1609a0ff7068fd7_20
Total equivalent units	fill in the blank 1609a0ff7068fd7_21	fill in the blank 1609a0ff7068fd7_22
Cost per equivalent unit	$fill in the blank 1609a0ff7068fd7_23	$fill in the blank 1609a0ff7068fd7_24
Costs charged to production:
	Direct Materials	Conversion	Total
Inventory in process, July 1			$fill in the blank 1609a0ff7068fd7_25
Costs incurred in July			fill in the blank 1609a0ff7068fd7_26
Total costs accounted for by the Roasting Department			$fill in the blank 1609a0ff7068fd7_27
Cost allocated to completed and partially completed units:
Inventory in process, July 1 balance			$fill in the blank 1609a0ff7068fd7_28
To complete inventory in process, July 1	$fill in the blank 1609a0ff7068fd7_29	$fill in the blank 1609a0ff7068fd7_30	fill in the blank 1609a0ff7068fd7_31
Cost of completed July 1 work in process			$fill in the blank 1609a0ff7068fd7_32
Started and completed in July	fill in the blank 1609a0ff7068fd7_33	fill in the blank 1609a0ff7068fd7_34	fill in the blank 1609a0ff7068fd7_35
Transferred to Packing Department in July			$fill in the blank 1609a0ff7068fd7_36
Inventory in process, July 31	fill in the blank 1609a0ff7068fd7_37	fill in the blank 1609a0ff7068fd7_38	fill in the blank 1609a0ff7068fd7_39
Total costs assigned by the Roasting Department			$fill in the blank 1609a0ff7068fd7_40

Mochaccino Express 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 July 31