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

Cost of Production Report

Hana 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., 4,700 units, 2/5 completed 12,126
31 Direct materials, 211,500 units 507,600 519,726
31 Direct labor 101,300 621,026
31 Factory overhead 25,276 646,302
31 Goods transferred, 212,000 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.

Hana 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 613602ff8f81023_1
Received from materials storeroom fill in the blank 613602ff8f81023_2
Total units accounted for by the Roasting Department fill in the blank 613602ff8f81023_3
Units to be assigned costs:
Equivalent Units
Whole Units Direct Materials Conversion
Inventory in process, July 1 fill in the blank 613602ff8f81023_4 fill in the blank 613602ff8f81023_5 fill in the blank 613602ff8f81023_6
Started and completed in July fill in the blank 613602ff8f81023_7 fill in the blank 613602ff8f81023_8 fill in the blank 613602ff8f81023_9
Transferred to Packing Department in July fill in the blank 613602ff8f81023_10 fill in the blank 613602ff8f81023_11 fill in the blank 613602ff8f81023_12
Inventory in process, July 31 fill in the blank 613602ff8f81023_13 fill in the blank 613602ff8f81023_14 fill in the blank 613602ff8f81023_15
Total units to be assigned costs fill in the blank 613602ff8f81023_16 fill in the blank 613602ff8f81023_17 fill in the blank 613602ff8f81023_18
Cost Information
Cost per equivalent unit:
Direct Materials Conversion
Total costs for July in Roasting Department $fill in the blank 613602ff8f81023_19 $fill in the blank 613602ff8f81023_20
Total equivalent units fill in the blank 613602ff8f81023_21 fill in the blank 613602ff8f81023_22
Cost per equivalent unit $fill in the blank 613602ff8f81023_23 $fill in the blank 613602ff8f81023_24
Costs assigned to production:
Direct Materials Conversion Total
Inventory in process, July 1 $fill in the blank 613602ff8f81023_25
Costs incurred in July fill in the blank 613602ff8f81023_26
Total costs accounted for by the Roasting Department $fill in the blank 613602ff8f81023_27
Costs allocated to completed and partially completed units:
Inventory in process, July 1 balance $fill in the blank 613602ff8f81023_28
To complete inventory in process, July 1 $fill in the blank 613602ff8f81023_29 $fill in the blank 613602ff8f81023_30 fill in the blank 613602ff8f81023_31
Cost of completed July 1 work in process $fill in the blank 613602ff8f81023_32
Started and completed in July fill in the blank 613602ff8f81023_33 fill in the blank 613602ff8f81023_34 fill in the blank 613602ff8f81023_35
Transferred to Molding Department in July $fill in the blank 613602ff8f81023_36
Inventory in process, July 31 fill in the blank 613602ff8f81023_37 fill in the blank 613602ff8f81023_38 fill in the blank 613602ff8f81023_39
Total costs assigned by the Roasting Department $fill in the blank 613602ff8f81023_40

2. Assuming that the July 1 work in process inventory includes $10,810 of direct materials, determine the increase or decrease in the cost per equivalent unit for direct materials and conversion between February 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 039c8e04d033fd1_2
Change in conversion cost per equivalent unit $fill in the blank 039c8e04d033fd1_4

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