cese or protuction heport

Work in proces, hupus i$,500$ poinds son completed

Direat metertas $(30092\mathrm{.}50$

Cohee beans adced ourne Aupus, $16,000$ pounds

comersion coses during kupust

Work tin proess, Aogust $31,800$ pownds, Foh compieted

Gases hashea ourhe Rupust, is$,$ roe pounas

Al erect muterinte are ploced in process of the beginning of production.

B$.$ Prepare a cost of protuction report, piesehting one felowing computations

Orect matenals and comersion esolvelent ungs or bropuctoh for August

Drect matenais and comvers ion coss per ecillacteft inic for August

Cost of goods Ankehnd ouring Aupust

cest of work in process at August $M$

$17,556$

If an amount is zero, enter in $\%)$ Nor the cost per equvalent unit, round your answer to two decmal places.

Noring Brevi Cottee Compury

Colt of Production Report Roasting Department

for the Month Ended hugus? $31$

Unit intormation

Uniss charped to productusin:

trwentory in precess, August I

Ascelved trom matertats ctorcroom

Trat unizs accounted for by the foasting Departnent

units to be assigned costs:

Inventory in process, Aupust $1$

started and completed in Aupust

Imentory in process, Aupust $31$

Total units to be arsinned costs

Cost per equivalent cant:

Total coses for Nugust in Roasting Department

Tocal equivaient units

Cost per equalvars unit $(2)$

Coscs assigned to production:

Inventony in process, August $1$

costs incurred in August.

Total costs accounted for by the Roasting Department

Costs allocacted to costipleted and partally compieted units:

invertory in process, Aupurt $1$ balance

To complete iviventory in process, Aupust $1$

Cost of completed August $1$ work in process

Startec end completed in hugust

Iransterred to finished goods in August $(3)$

Inventory in process, Augutt $31(4)$

Tatal costs assignes by the Roasting Deportment

Direct Materta's

Corversyor

rosal

Equlvalent units

"Omawy converion?

Increase or Decrease

Pecrease $=1$

Increase $=1$

Amount

Change in oinect materigis cost ver equivalens unit

Change in convergion cast per equlvaient unis

sterest

Wonk in proces, Augus $1,500$ bounas, $60$ s completed

$31,590*$

iDirect materate $(5001250)$

Camee beans adced ouring aupued, $116,000$ peinds

converien costs burtio Aucust

Gass nished doving kupust, is$,700$ poenas

$3.$ Cost of goods thishad durheg Aupust

$4.$ Cost eir horix in process at Augus $3$s

Marning Brin cahee Camply

Cost el productisn Report$-$Fonsting Drphrtenent

Units charged no production:

Inventen, In praces, Augut: I

Dotal unies accointed for by the Rossting Department

units to be assipned costs:

Unit Intormalion

$39.200$

$4.17\mathrm{.}556$

Fuclued

$\backslash$table$[[81\mathrm{.}250],[500],[51,550]]$

$1$

$+\frac{1}{6}39,200+17,595?$

$?$