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., 7,700 units, 3/5 completed					16,632
	31	Direct materials, 346,500 units	658,350				674,982
	31	Direct labor	139,300				814,282
	31	Factory overhead	34,770				849,052
	31	Goods transferred, 347,000 units			?
	31	Bal., ? units, 4/5 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 3af2dbf76053fca_1
Received from materials storeroom			fill in the blank 3af2dbf76053fca_2
Total units accounted for by the Roasting Department			fill in the blank 3af2dbf76053fca_3
Units to be assigned costs:
		Equivalent Units
	Whole Units	Direct Materials	Conversion
Inventory in process, July 1	fill in the blank 3af2dbf76053fca_4	fill in the blank 3af2dbf76053fca_5	fill in the blank 3af2dbf76053fca_6
Started and completed in July	fill in the blank 3af2dbf76053fca_7	fill in the blank 3af2dbf76053fca_8	fill in the blank 3af2dbf76053fca_9
Transferred to Packing Department in July	fill in the blank 3af2dbf76053fca_10	fill in the blank 3af2dbf76053fca_11	fill in the blank 3af2dbf76053fca_12
Inventory in process, July 31	fill in the blank 3af2dbf76053fca_13	fill in the blank 3af2dbf76053fca_14	fill in the blank 3af2dbf76053fca_15
Total units to be assigned costs	fill in the blank 3af2dbf76053fca_16	fill in the blank 3af2dbf76053fca_17	fill in the blank 3af2dbf76053fca_18
Cost Information
Cost per equivalent unit:
		Direct Materials	Conversion
Total costs for July in Roasting Department		$fill in the blank 3af2dbf76053fca_19	$fill in the blank 3af2dbf76053fca_20
Total equivalent units		fill in the blank 3af2dbf76053fca_21	fill in the blank 3af2dbf76053fca_22
Cost per equivalent unit		$fill in the blank 3af2dbf76053fca_23	$fill in the blank 3af2dbf76053fca_24
Costs assigned to production:
	Direct Materials	Conversion	Total
Inventory in process, July 1			$fill in the blank 3af2dbf76053fca_25
Costs incurred in July			fill in the blank 3af2dbf76053fca_26
Total costs accounted for by the Roasting Department			$fill in the blank 3af2dbf76053fca_27
Costs allocated to completed and partially completed units:
Inventory in process, July 1 balance			$fill in the blank 3af2dbf76053fca_28
To complete inventory in process, July 1	$fill in the blank 3af2dbf76053fca_29	$fill in the blank 3af2dbf76053fca_30	fill in the blank 3af2dbf76053fca_31
Cost of completed July 1 work in process			$fill in the blank 3af2dbf76053fca_32
Started and completed in July	fill in the blank 3af2dbf76053fca_33	fill in the blank 3af2dbf76053fca_34	fill in the blank 3af2dbf76053fca_35
Transferred to Molding Department in July			$fill in the blank 3af2dbf76053fca_36
Inventory in process, July 31	fill in the blank 3af2dbf76053fca_37	fill in the blank 3af2dbf76053fca_38	fill in the blank 3af2dbf76053fca_39
Total costs assigned by the Roasting Department			$fill in the blank 3af2dbf76053fca_40