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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., 6,600 units, 1/5 completed 15,444
31 Direct materials, 297,000 units 683,100 698,544
31 Direct labor 144,600 843,144
31 Factory overhead 36,096 879,240
31 Goods transferred, 298,000 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 c845f2f3700d02b_1
Received from materials storeroom fill in the blank c845f2f3700d02b_2
Total units accounted for by the Roasting Department fill in the blank c845f2f3700d02b_3
Units to be assigned costs:
Equivalent Units
Whole Units Direct Materials Conversion
Inventory in process, July 1 fill in the blank c845f2f3700d02b_4 fill in the blank c845f2f3700d02b_5 fill in the blank c845f2f3700d02b_6
Started and completed in July fill in the blank c845f2f3700d02b_7 fill in the blank c845f2f3700d02b_8 fill in the blank c845f2f3700d02b_9
Transferred to Packing Department in July fill in the blank c845f2f3700d02b_10 fill in the blank c845f2f3700d02b_11 fill in the blank c845f2f3700d02b_12
Inventory in process, July 31 fill in the blank c845f2f3700d02b_13 fill in the blank c845f2f3700d02b_14 fill in the blank c845f2f3700d02b_15
Total units to be assigned costs fill in the blank c845f2f3700d02b_16 fill in the blank c845f2f3700d02b_17 fill in the blank c845f2f3700d02b_18
Cost Information
Cost per equivalent unit:
Direct Materials Conversion
Total costs for July in Roasting Department $fill in the blank c845f2f3700d02b_19 $fill in the blank c845f2f3700d02b_20
Total equivalent units fill in the blank c845f2f3700d02b_21 fill in the blank c845f2f3700d02b_22
Cost per equivalent unit $fill in the blank c845f2f3700d02b_23 $fill in the blank c845f2f3700d02b_24
Costs assigned to production:
Direct Materials Conversion Total
Inventory in process, July 1 $fill in the blank c845f2f3700d02b_25
Costs incurred in July fill in the blank c845f2f3700d02b_26
Total costs accounted for by the Roasting Department $fill in the blank c845f2f3700d02b_27
Costs allocated to completed and partially completed units:
Inventory in process, July 1 balance $fill in the blank c845f2f3700d02b_28
To complete inventory in process, July 1 $fill in the blank c845f2f3700d02b_29 $fill in the blank c845f2f3700d02b_30 fill in the blank c845f2f3700d02b_31
Cost of completed July 1 work in process $fill in the blank c845f2f3700d02b_32
Started and completed in July fill in the blank c845f2f3700d02b_33 fill in the blank c845f2f3700d02b_34 fill in the blank c845f2f3700d02b_35
Transferred to Molding Department in July $fill in the blank c845f2f3700d02b_36
Inventory in process, July 31 fill in the blank c845f2f3700d02b_37 fill in the blank c845f2f3700d02b_38 fill in the blank c845f2f3700d02b_39
Total costs assigned by the Roasting Department $fill in the blank c845f2f3700d02b_40

2. Assuming that the July 1 work in process inventory includes $14,520 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 494dab0b3008fd8_2
Change in conversion cost per equivalent unit $fill in the blank 494dab0b3008fd8_4

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