as me Cost of production Hana Coffee Company roasts and packs coffee beant. The process begins by paoing coffee beans into the Roasting Department. From the Roasting Department coffee beans are then transferred to the hecking Department. The flowego a partial work in process account of the Hosting Department 315 ACCOUNT Work in Procese-Roasting Department ACCOUNT NO Balance Date Item Credit Debit Credit July 1 al. 1.200 units, 2/5 completed 25,632 31 Drect materials. 324,000 t 1,059,200 1,094,832 31 Direct labor 207.000 3,301,832 31. Factory overhead 51.688 1.353.520 31 Godstransferred 325.000 units 31, 1/5 completed Required 1.acout of production report and literally the missing amounts for work in processing Department on a ter enter" when computina cont peregulation units, round to to rema place Hana Coffee Company Cort of Production Report Roasting Department For the Month Ended July 31 Unit Information Un charged to production Inventory in proces, July 1 Received from materia storeroon Total units accounted for by the onion Department Units to be assigned costs Equivalent Units Whole Direct decimal places. Hana Coffee Company Cost of Production Report-Roasting Department For the Month Ended July 31 Unit Information Units charged to production: Inventory in process, July 1 Received from materials storeroom Total units accounted for by the Roasting Department Units to be assigned costs: Whole Units Equivalent Units Direct Materials Conversion Inventory in process, July 1 Started and completed in July Transferred to Packing Department in July Inventory in process, July 31 Total units to be assigned costs Cost Information Cost per equivalent unit: Direct Materials Conversion Total costs for July in Roasting Department Total equivalent units Cost per equivalent unit Costs assigned to production: Direct Materials Conversion Total Transferred to Packing Department in July Inventory in process, July 31 Total units to be assigned costs Cost Information Cost per equivalent unit: Direct Materials Conversion Total costs for July in Roasting Department Total equivalent units Cost per equivalent unit Costs assigned to production: Direct Materials Conversion Total Inventory in process, July 1 Costs incurred in July Total costs accounted for by the Roasting Department Costs allocated to completed and partially completed units: Inventory in process, July 1 balance To complete inventory in process, July 1 Cost of completed July 1 work in process Started and completed in July Transferred to Molding Department in July Inventory in process, July 31 Total costs assigned by the Roasting Department 2. Assuming that the July 1 work in process inventory includes $23,040 of direct materials, determine the increase or June and July. If required, round your answers to the nearest cent. Terrence nr Narrence AMALIR Direct Materials Conversion Totator July in Roasting Department Total equivalent units Cost per equivalent Costs assigned to production Direct Materials Conversion Total Inventory in process, My 1 Casts incurred in Total accounted for by the Roasting Department Costa located to completed and partly completed Inventory in my bence To comparis procent. My Cost of completely working Started and completed in May Yrito Melding Department Inventory in Tocal comed by the Hong Department 000 2. Assuming that they work in process inventory includes $23,040 of direct materials, amine the increase or decrease in the cost per equivalent to direct materials and cowerwin between June and y. If required, round your answers to the nearestent Increase or Decrease Amount Change in direct materials cost per valent Change in conversion cost per equivalent int
