Cost of Units Completed and in Process The charges to Work in Process-Assembly Department for a period, together with information concerning production, are as follows. All direct materials are placed in process at the beginning of production. Bal., 2,000 units, 65% completed Direct materials, 47,000 units $1.9 Direct labor Factory overhead Bal., 2 units, 30% completed Work in Process-Assembly Department 6,010 To Finished Goods, 46,000 units 89,300 59,100 22,980 Cost per equivalent units of $1.90 for Direct Materials and $1.80 for Conversion Costs. a. Based on the above data, determine the different costs listed below. 1. Cost of beginning work in process inventory completed this period 2. Cost of units transferred to finished goods during the period 3. Cost of ending work in process inventory 4. Cost per unit of the completed beginning work in process inventory (Rounded to the nearest cent.) b. Did the production costs change from the preceding period? Yes x Incorrect c. Assuming that the direct materials cost per unit did not change from the preceding period, did the conversion costs per equivalent unit increase, decrease, or remain the same for the current period? Increase x eBook Show Me How Office 365 If an amount is zero, enter in 0 For the cost per equivalent unit, round your answer to the nearest cent. Morning Brew Coffee Company Cost of Production Report-Roasting Department Units For the Month Ended August 31 Equivalent Units Equivalent Units Whole Units Direct Materials (1) Conversion (1) Units charged to production: Inventory in process, August 1 Received from materials storeroom Total units accounted for by the Roasting Department Units to be assigned costs: Inventory in process, August 1 Started and completed in August Transferred to finished goods in August Inventory in process, August 31 Total units to be assigned costs Costs Costs Cost per equivalent unit Total costs for August in Roasting Department Total equivalent units Cost per equivalent unit (2) Costs assigned to production: Inventory in process, August 1 Costs incurred in August Total costs accounted for by the Roasting Department Costs allocated to completed and partially completed units: Inventory in process, August 1 balance To complete inventory in process, August 1 Cost of completed August 1 work in process Started and completed in August Transferred to finished goods in August (3) Inventory in process, August 31 (4) Total costs assigned by the Roasting Department Costs Direct Materials Conversion Total Costs b. Compute and evaluate the change in cost per equivalent unit for direct materials and conversion from the previous month (July). If required, round your answers to two decimal places. Costs allocated to completed and partially completed units: Inventory in process, August 1 balance To complete inventory in process, August 11 Cost of completed August 1 work in process Started and completed in August Transferred to finished goods in August (3) Inventory in process, August 31 (4) Total costs assigned by the Roasting Department 0.00 000 b. Compute and evaluate the change in cost per equivalent unit for direct materials and conversion from the previous month (July). If required, round you to two decimal places. Change in direct materials cost per equivalent unit Change in conversion cost per equivalent unit Check My Work 3 more Check My Work uses remaining Increase or Decrease Amount > Pr