Chapter $3$ Homework

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Cost of Production Report Department. The following is a partial work in process account of the Roasting Department at March $31$:

$\backslash$table$[[$ACCOUNT Work in Process$-$Roasting Department,ACCOUNT NO$.],[$Date$,$Item,Debit,Credit,$\backslash$table$[[$Balance$],[$Debit$]],\backslash$table$[[$Balance$],[$Credit$]]],[$March $1,1$ Bal., $6,700$ units, $\frac{3}{5}$ completed,,,$25,058,],[31,$Direct materials, $301,500$ units,$994,950,,1,020,008,],[31,$Direct labor,$193,900,,1,213,908,],[31,$Factory overhead,$48,452,,1,262,360,],[31,$Goods transferred, $302,000$ units,,?,,$],[31E,$Bal., $1$ units, $\frac{4}{5}$ completed,,,?,$]]$

Required: the nearest cent.

Lui Coffee Company

Cost of Production Report$-$Roasting Department

For the Month Ended March $31$

$\backslash$table$[[$Whole Units,,$\backslash$table$[[$Equivalent Units$],[$Direct Materials$]],\backslash$table$[[$Equivalent Units$],[$Conversion$]]],[$Units charged to production:$],[,,,],[,,,],[,,,],[$Units to be assigned costs:$],[],[,\sqrt[\phantom{2}]{?},,x$