Chapter 17 - Homework eBook Calculator Print Item Sunrise 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 December 31: 1. EX.17-07.ALGO ACCOUNT Work in Process-Roasting Department ACCOUNT NO. 2. EX.17-08.ALGO Balance Date Item Debit Credit 3. EX.17-11.ALGO Debit Credit Dec. 46,452 4. EX.17-24.ALGO 1 Bal., 19,600 units, 30% completed 31 Direct materials, 339,100 units 454,394 500,846 5. EX.17-25.ALGO 31 Direct labor 260,885 761,731 31 Factory overhead 375,421 1,137,152 6. PR.17-02A.ALGO 31 Goods transferred, 342,000 units ? ? 7. PR.17-05A.ALGO ? 31 Bal., ? units, 80% completed Required: Prepare a cost of production report, using the average cost method, and identify the missing amounts for Work in Process-Roasting Department. If required, round your cost per equivalent unit answer to two decimal places. Sunrise Coffee Company Cost of Production Report-Roasting Department For the Month Ended December 31 Unit Information Units charged to production: Inventory in process, December 1 Received from materials storeroom Previous Progress: 7/7 items Check My Work Assignment Score: 48% Save and Exit Submit Assignment for Grading Chapter 17 - Homework eBook Calculator Print Item Received from materials storeroom 1. EX.17-07.ALGO Total units accounted for by the Roasting Department 2. EX.17-08.ALGO Units to be assigned costs: 3. EX.17-11.ALGO Whole Units Equivalent Units of Production 4. EX.17-24.ALGO Transferred to Packing Department in December 5. EX.17-25.ALGO Inventory in process, December 31 6. PR.17-02A.ALGO Total units to be assigned costs 7. PR.17-05A.ALGO Cost Information Cost per equivalent unit: Costs Total costs for December in Roasting Department Total equivalent units $ Cost per equivalent unit Costs assigned to production: Inventory in process, December 1 Costs incurred in December Total costs accounted for by the Roasting Department $ Check My Work Previous Progress: 7/7 items Assignment Score: 48% Save and Exit Submit Assignment for Grading Chapter 17 - Homework eBook Calculator Print Item Production 1. EX.17-07.ALGO Transferred to Packing Department in December 2. EX.17-08.ALGO Inventory in process, December 31 3. EX.17-11.ALGO Total units to be assigned costs Cost Information 4. EX.17-24.ALGO Cost per equivalent unit: Costs 5. EX.17-25.ALGO Total costs for December in Roasting Department $ 6. PR.17-02A.ALGO Total equivalent units 7. PR.17-05A.ALGO Cost per equivalent unit Costs assigned to production: ento process, December 1 $ Costs incurred in December $ Total costs accounted for by the Roasting Department Costs allocated to completed and partially completed units: Transferred to Packing Department in December $ Inventory in process, December 31 Total costs assigned by the Roasting Department $ Check My Work Previous Progress: 7/7 items Assignment Score: 48% Save and Exit Submit Assignment for Grading
