Cost mit, PR 20-2A Cost of production report Robusta Coffee Company roasts and packs coffee beans. The process begins by placing coffee beans into the Roasting Department. From the Roasting Department, coffee beans are then transferred to the Packing Department. The following is a partial work in process account of the Roasting Department at March 31, 2012: ACCOUNT Work in Process-Roasting Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Mar. 1 Bal., 1,050 units, 30% completed 4,997 31 Direct materials, 16,200 units 72,900 77,897 31 Direct labor 10,800 88,697 31 Factory overhead 8,910 97,607 31 Goods transferred, 16,400 units 31 Bal., 2 units, 40% completed ? Instructions 1. Prepare a cost of production report, and identify the missing amounts for Work in Process-Roasting Department. 2. Assuming that the March 1 work in process inventory includes $4,578 of direct ma- terials, determine the increase or decrease in the cost per equivalent unit for direct materials and conversion between February and March. PR 20-3A Equivalent units and related costs; cost of production report; entries White Star Flour Company manufactures flour by a series of three processes, beginning with wheat grain being introduced in the Milling Department. From the Milling Depart- ment, the materials pass through the Sifting and Packaging departments, emerging as packaged refined flour. The balance in the account Work in Process-Sifting Department was as follows on May 1, 2012: Work in Process-Sifting Department (800 units, % completed): Direct materials (800 x $2.25) Conversion (800 x % x $0.65) $1,800 312 $2,112 The following costs were charged to Work in Process-Sifting Department during May: