eBook Calculator ACCOUNT Work in Process Roasting Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit July 9,752 1 Bal., 4,600 units, 1/5 completed 31 Direct materials, 207,000 units 434,700 444,452 31 Direct labor 82,800 527,252 31 Factory overhead 20,700 547,952 31 Goods transferred, 207,000 units 31 Bal., 2 units, 1/5 completed Required: 1. Prepare a cost of production report, and identify the missing amounts for Work in Process --Roasting Department. If an amount is zero, enter "o". 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 Received from materials storeroom Total units accounted for by the Roasting Department Units to be assigned costs: Whole Units Equivalent Units Direct Materials Conversion Check My Work Previous Save and Exit Submit Assignment for Grade Unit Information 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 costs: Whole Units Equivalent Units Direct Materials Conversion Inventory in process, July 1 Started and completed in July Transferred to Packing Department in July Inventory in process, July 31 Total units to be assigned costs Cost Information Cost per equivalent unit: Direct Materials Conversion Total costs for July in Roasting Department Total equivalent units Cost per equivalent unit Costs assigned to production: Direct Materials Conversion Total Previo Check My Work Save and Exit Submit Assignment eBook Calculator Cost per equivalent unit Costs assigned to production: Direct Materials Conversion Total 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 balance To complete inventory in process, July 1 Cost of completed July 1 work in process Started and completed in July Transferred to Molding Department in July Inventory in process, July 31 Total costs assigned by the Roasting Department Feedback Check My Work 1. Calculate equivalent units for materials and conversion costs. Calculate the cost per equivalent unit for materials and conversion costs Calculate the costs assigned to the beginnin inventory, the units started and completed, and the ending inventory. 2. Assuming that the July 1 work in process inventory includes $9,200 of direct materials, determine the increase or decrease in the cost per equivalent unit for direc materials and conversion between June and July. If required, round your answers to the nearest cent. Torrense Or Derreaca Amount
