AM Coffee Company roasts and packs coffee beans. The process begins in the Roasting Department. From the Roasting Department, the coffee beans are transferred to the Packing Department. The following is a partial work in process account of the Roasting Department at October 31, 2016:

ACCOUNT Work in Process-Roasting Department ACCOUNT NO.

Date Item Debit Credit Balance

Debit Credit

Oct. 1 Bal., 12,800 units, 60% completed 22,784

31 Direct materials, 221,400 units 223,614 246,398

31 Direct labor 120,928 367,326

31 Factory overhead 174,018 541,344

31 Goods transferred, 223,400 units ? ?

31 Bal., ? units, 20% completed ?

Required:

Prepare a cost of production report, using the average cost method, and identify the missing amounts for Work in ProcessRoasting Department. If required, round your cost per equivalent unit answer to two decimal places.

AM Coffee Company

Cost of Production Report Roasting Department

For the Month Ended October 31, 2016

Unit Information

Units to account for during production:

Inventory in process, October 1

Received from materials storeroom

Total units accounted for by the Roasting Department

Units to be assigned costs:

Whole Units Equivalent Units of Production

Transferred to Packing Department in October

Inventory in process, October 31

Total units to be assigned costs

Cost Information

Unit costs:

Costs

Total costs for October in Roasting Department $

Total equivalent units

Cost per equivalent unit $

Costs charged to production:

Inventory in process, October 1 $

Costs incurred in October

Total costs accounted for by the Roasting Department $

Costs allocated to completed and partially completed units:

Transferred to Packing Department in October $

Inventory in process, October 31

Total costs assigned by the Roasting Department $