data.png PR 17-2A Cost of Production Report Obj. 2, 4 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 Process-Roasting Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit July 1 Bal., 30,000 units, 10% completed 31 Direct materials, 155,000 units 121,800 620,000 741,800 31 Direct labor 90,000 831,800 31 Factory overhead 33,272 865,072 31 Goods transferred, 149,000 units ? 31 Bal., ? units, 45% completed ? Instructions A B C D E FG H JK M N Enter a zero in cells you would otherwise leave blank Hana Coffee Company Cost of Production Report - Roasting Department For the Month Ended July 31 UNITS Units charged to production: Inventory in process, July 1 Received from materials storeroom Total units accounted for by the Roasting Department Units to be assigned cost: Inventory in process, July 1 complete) Started and completed in July Transferred to Packing Department in July Inventory in process, July 31 ( complete) Total units to be assigned costs COSTS Equivalent Units Whole Units irect Material Conversion irect Material Costs Conversion Total Cost per equivalent unit: Total costs for July in Roasting Department Total equivalent units Cost per equivalent unit Costs assigned to production Inventory in process, July 1 Costs incurred in July Total costs accounted for by the Roasting Department Costs allocated to completed and partially completed units Inventory in process, July 1 7(3)-2A To complete inventory in process, July 1 Cost of completed July 1 work in process Started and completed in July Transferred to Packing Department in July Inventory in process, July 31 Total costs assigned by the Roasting Department == Office Editing for Docs, Sheets & Slides extension/Bpicplapamajigpchkicerigmkfalc/views/app Add another account Launch Meeting Z BS Business Admin... College of Business... weeeeeeeeded2e Kindle PR 17-2A.xlsx X File Edit Insert Format Help QQ Arial 10 BIUSA H JK M N fx A B D E F G 53 Total costs assigned by the Roasting Department 54 55 56 2. N 57 July 1, work in process 58 Less direct materials 59 Conversion costs 60 61 Conversion cost equivalent units: 62 Units in process 63 64 65 66 67 68 69 70 71 Percent complete Equivalent units July costs per equivalent unit (from part 1) June costs per equivalent unit Total costs in Work in Process, July 1 Total equivalent units Cost per equivalent unit 72 Increase (decrease) 73 74 75 76 77 78 79 80 81 82 83 RA irect Material Conversion