Ch$17-$Excel Exercises

Costs

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Office $365$

Cost per equivalent unit:

Total costs for August in Roasting Department

Total equivalent units

Cost per equivalent unit $(2)$

Costs assigned to production:

Inventory in process, August $1$

Costs incurred in August

Total costs accounted for by the Roasting Department

Costs allocated to completed and partially completed units:

Inventory in process, August $1$ balance

To complete inventory in process, August $1$

Cost of completed August $1$ work in process

Started and completed in August

Transferred to finished goods in August $(3)$

Inventory in process, August $31(4)$

Total costs assigned by the Roasting Department

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