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Cost of Production Report Arabica Highland Coffee Company roasts and packs coffee beans. The process begins by placing coffee beans into the Roasting Department. From

Cost of Production Report

Arabica Highland 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 July 31:

ACCOUNT Work in ProcessRoasting Department ACCOUNT NO.
Date Item Debit Credit Balance
Debit Credit
July 1 Bal., 7,700 units, 3/5 completed 20,174
31 Direct materials, 308,000 units 708,400 728,574
31 Direct labor 146,700 875,274
31 Factory overhead 36,732 912,006
31 Goods transferred, 309,000 units ?
31 Bal., ? units, 1/5 completed ?

Required:

1. Prepare a cost of production report, and identify the missing amounts for Work in ProcessRoasting Department. If an amount is zero, enter "0". When computing cost per equivalent units, round to two decimal places.

Arabica Highland Coffee Company
Cost of Production Report-Roasting Department
For the Month Ended July 31
Unit Information
Units charged to production:
Inventory in process, July 1 fill in the blank 8dfd4901dfde02d_1
Received from materials storeroom fill in the blank 8dfd4901dfde02d_2
Total units accounted for by the Roasting Department fill in the blank 8dfd4901dfde02d_3
Units to be assigned costs:
Equivalent Units
Whole Units Direct Materials Conversion
Inventory in process, July 1 fill in the blank 8dfd4901dfde02d_4 fill in the blank 8dfd4901dfde02d_5 fill in the blank 8dfd4901dfde02d_6
Started and completed in July fill in the blank 8dfd4901dfde02d_7 fill in the blank 8dfd4901dfde02d_8 fill in the blank 8dfd4901dfde02d_9
Transferred to Packing Department in July fill in the blank 8dfd4901dfde02d_10 fill in the blank 8dfd4901dfde02d_11 fill in the blank 8dfd4901dfde02d_12
Inventory in process, July 31 fill in the blank 8dfd4901dfde02d_13 fill in the blank 8dfd4901dfde02d_14 fill in the blank 8dfd4901dfde02d_15
Total units to be assigned costs fill in the blank 8dfd4901dfde02d_16 fill in the blank 8dfd4901dfde02d_17 fill in the blank 8dfd4901dfde02d_18
Cost Information
Costs per equivalent unit:
Direct Materials Conversion
Total costs for July in Roasting Department $fill in the blank 8dfd4901dfde02d_19 $fill in the blank 8dfd4901dfde02d_20
Total equivalent units fill in the blank 8dfd4901dfde02d_21 fill in the blank 8dfd4901dfde02d_22
Cost per equivalent unit $fill in the blank 8dfd4901dfde02d_23 $fill in the blank 8dfd4901dfde02d_24
Costs charged to production:
Direct Materials Conversion Total
Inventory in process, July 1 $fill in the blank 8dfd4901dfde02d_25
Costs incurred in July fill in the blank 8dfd4901dfde02d_26
Total costs accounted for by the Roasting Department $fill in the blank 8dfd4901dfde02d_27
Cost allocated to completed and partially completed units:
Inventory in process, July 1 balance $fill in the blank 8dfd4901dfde02d_28
To complete inventory in process, July 1 $fill in the blank 8dfd4901dfde02d_29 $fill in the blank 8dfd4901dfde02d_30 fill in the blank 8dfd4901dfde02d_31
Cost of completed July 1 work in process $fill in the blank 8dfd4901dfde02d_32
Started and completed in July fill in the blank 8dfd4901dfde02d_33 fill in the blank 8dfd4901dfde02d_34 fill in the blank 8dfd4901dfde02d_35
Transferred to Packing Department in July $fill in the blank 8dfd4901dfde02d_36
Inventory in process, July 31 fill in the blank 8dfd4901dfde02d_37 fill in the blank 8dfd4901dfde02d_38 fill in the blank 8dfd4901dfde02d_39
Total costs assigned by the Roasting Department $fill in the blank 8dfd4901dfde02d_40

2. Assuming that the July 1 work in process inventory includes $16,940 of direct materials, determine the increase or decrease in the cost per equivalent unit for direct materials and conversion between June and July. If required, round your answers to the nearest cent.

Increase or Decrease Amount
Change in direct materials cost per equivalent unit $fill in the blank 6ddc0df63ff3024_2
Change in conversion cost per equivalent unit $fill in the blank 6ddc0df63ff3024_4

Please answer all parts.

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