ACCOUNT Work in ProcessRoasting Department							ACCOUNT NO.
Date		Item	Debit		Credit		Balance
							Debit		Credit
July	1	Bal., 4,100 units, 20% completed					5,248
	31	Direct materials, 164,000 units	213,200				218,448
	31	Direct labor	39,700				258,148
	31	Factory overhead	9,926				268,074
	31	Goods transferred, 165,000 units			?
	31	Bal., ? units, 40% completed					?

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 3bf8f5f9efddfc8_1
Received from materials storeroom		fill in the blank 3bf8f5f9efddfc8_2
Total units accounted for by the Roasting Department		fill in the blank 3bf8f5f9efddfc8_3

Units to be assigned costs:	Equivalent Units
	Whole Units	Direct Materials	Conversion
Inventory in process, July 1	fill in the blank 3bf8f5f9efddfc8_4	fill in the blank 3bf8f5f9efddfc8_5	fill in the blank 3bf8f5f9efddfc8_6
Started and completed in July	fill in the blank 3bf8f5f9efddfc8_7	fill in the blank 3bf8f5f9efddfc8_8	fill in the blank 3bf8f5f9efddfc8_9
Transferred to Packing Department in July	fill in the blank 3bf8f5f9efddfc8_10	fill in the blank 3bf8f5f9efddfc8_11	fill in the blank 3bf8f5f9efddfc8_12
Inventory in process, July 31	fill in the blank 3bf8f5f9efddfc8_13	fill in the blank 3bf8f5f9efddfc8_14	fill in the blank 3bf8f5f9efddfc8_15
Total units to be assigned costs	fill in the blank 3bf8f5f9efddfc8_16	fill in the blank 3bf8f5f9efddfc8_17	fill in the blank 3bf8f5f9efddfc8_18

Cost Information

Costs per equivalent unit:	Direct Materials	Conversion
Total costs for July in Roasting Department	$fill in the blank 3bf8f5f9efddfc8_19	$fill in the blank 3bf8f5f9efddfc8_20
Total equivalent units	fill in the blank 3bf8f5f9efddfc8_21	fill in the blank 3bf8f5f9efddfc8_22
Cost per equivalent unit	$fill in the blank 3bf8f5f9efddfc8_23	$fill in the blank 3bf8f5f9efddfc8_24
Costs charged to production:
	Direct Materials	Conversion	Total
Inventory in process, July 1			$fill in the blank 3bf8f5f9efddfc8_25
Costs incurred in July			fill in the blank 3bf8f5f9efddfc8_26
Total costs accounted for by the Roasting Department			$fill in the blank 3bf8f5f9efddfc8_27
Cost allocated to completed and partially completed units:
Inventory in process, July 1 balance			$fill in the blank 3bf8f5f9efddfc8_28
To complete inventory in process, July 1	$fill in the blank 3bf8f5f9efddfc8_29	$fill in the blank 3bf8f5f9efddfc8_30	fill in the blank 3bf8f5f9efddfc8_31
Cost of completed July 1 work in process			$fill in the blank 3bf8f5f9efddfc8_32
Started and completed in July	fill in the blank 3bf8f5f9efddfc8_33	fill in the blank 3bf8f5f9efddfc8_34	fill in the blank 3bf8f5f9efddfc8_35
Transferred to Packing Department in July			$fill in the blank 3bf8f5f9efddfc8_36
Inventory in process, July 31	fill in the blank 3bf8f5f9efddfc8_37	fill in the blank 3bf8f5f9efddfc8_38	fill in the blank 3bf8f5f9efddfc8_39
Total costs assigned by the Roasting Department			$fill in the blank 3bf8f5f9efddfc8_40

Question Content Area

2. Assuming that the July 1 work in process inventory includes $4,920 of direct materials, determine the increase or decrease in the cost per equivalent unit for direct materials and conversion between June and July. If required, round your answers to the nearest cent.

	Increase or Decrease	Amount
Change in direct materials cost per equivalent unit	DecreaseIncreaseIncrease	$fill in the blank dc40c9f64fcd00e_2
Change in conversion cost per equivalent unit	DecreaseIncreaseDecrease	$fill in the blank dc40c9f64fcd00e_4