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$.$

Date Item Debit Credit Balance

Debit Credit

July $1$ Bal., $30,000$ units, $10\%$ completed $121,800$

$31$ Direct materials, $155,000$ units $620,000741,800$

$31$ Direct labor $90,000831,800$

$31$ Factory overhead $33,272865,072$

$31$ Goods transferred, $149,000$ units $?$

$31$ Bal., $?$ units, $45\%$ completed $?$

Required:

Question Content Area

$1.$ Prepare a cost of production report, and identify the missing amounts for Work in Process$$Roasting Department. If an amount is zero, enter $"0".$ When computing cost per equivalent units, round to the nearest cent.

Hana Coffee Company

Cost of Production Report$-$Roasting Department

For the Month Ended July $31$

Unit Information

Units charged to production:Number of Units

Inventory in process, July $1$ fill in the blank $6$d$0661$fe$4030$fe$1\_1$

$30,000$

Received from materials storeroom fill in the blank $6$d$0661$fe$4030$fe$1\_2$

$155,000$

Total units accounted for by the Roasting Department fill in the blank $6$d$0661$fe$4030$fe$1\_3$

$185,000$

Units to be assigned costs: Equivalent Units

Whole Units Direct Materials Conversion

Inventory in process, July $1$ fill in the blank $6$d$0661$fe$4030$fe$1\_4$

$30,000$

fill in the blank $6$d$0661$fe$4030$fe$1\_5$

$0$

fill in the blank $6$d$0661$fe$4030$fe$1\_6$

$155,000$

Started and completed in July fill in the blank $6$d$0661$fe$4030$fe$1\_7$

fill in the blank $6$d$0661$fe$4030$fe$1\_8$

fill in the blank $6$d$0661$fe$4030$fe$1\_9$

Transferred to Packing Department in July fill in the blank $6$d$0661$fe$4030$fe$1\_10$

$149,000$

fill in the blank $6$d$0661$fe$4030$fe$1\_11$

fill in the blank $6$d$0661$fe$4030$fe$1\_12$

Inventory in process, July $31$ fill in the blank $6$d$0661$fe$4030$fe$1\_13$

fill in the blank $6$d$0661$fe$4030$fe$1\_14$

fill in the blank $6$d$0661$fe$4030$fe$1\_15$

Total units to be assigned costs fill in the blank $6$d$0661$fe$4030$fe$1\_16$

fill in the blank $6$d$0661$fe$4030$fe$1\_17$

fill in the blank $6$d$0661$fe$4030$fe$1\_18$

Cost Information

Cost per equivalent unit: Direct Materials Conversion

Total costs for July in Roasting Department $fill in the blank $6$d$0661$fe$4030$fe$1\_19$

$fill in the blank $6$d$0661$fe$4030$fe$1\_20$

Total equivalent units fill in the blank $6$d$0661$fe$4030$fe$1\_21$

fill in the blank $6$d$0661$fe$4030$fe$1\_22$

Cost per equivalent unit $fill in the blank $6$d$0661$fe$4030$fe$1\_23$

$fill in the blank $6$d$0661$fe$4030$fe$1\_24$

Costs assigned to production:

Direct Materials Conversion Total

Inventory in process, July $1$ $fill in the blank $6$d$0661$fe$4030$fe$1\_25$

Costs incurred in July fill in the blank $6$d$0661$fe$4030$fe$1\_26$

Total costs accounted for by the Roasting Department $fill in the blank $6$d$0661$fe$4030$fe$1\_27$

Costs allocated to completed and partially completed units:

Inventory in process, July $1$ balance $fill in the blank $6$d$0661$fe$4030$fe$1\_28$

To complete inventory in process, July $1$ $fill in the blank $6$d$0661$fe$4030$fe$1\_29$

$fill in the blank $6$d$0661$fe$4030$fe$1\_30$

fill in the blank $6$d$0661$fe$4030$fe$1\_31$

Cost of completed July $1$ work in process $fill in the blank $6$d$0661$fe$4030$fe$1\_32$

Started and completed in July fill in the blank $6$d$0661$fe$4030$fe$1\_33$

fill in the blank $6$d$0661$fe$4030$fe$1\_34$

fill in the blank $6$d$0661$fe$4030$fe$1\_35$

Transferred to Packing Department in July $fill in the blank $6$d$0661$fe$4030$fe$1\_36$

Inventory in process, July $31$ fill in the blank $6$d$0661$fe$4030$fe$1\_37$

fill in the blank $6$d$0661$fe$4030$fe$1\_38$

fill in the blank $6$d$0661$fe$4030$fe$1\_39$

Total costs assigned by the Roasting Department $fill in the blank $6$d$0661$fe$4030$fe$1\_40$

Feedback Area

Feedback

$1.$ 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 beginning inventory, the units started and completed, and the ending inventory.

Question Content Area

$2.$ Assuming that the July $1$ work in process inventory includes $$119,400$ 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 two decimal places.

Increase or Decrease Amount

Change in direct materials cost per equivalent unit

Increase

$fill in the blank $5$abcddfe$5$fd$7004\_2$

$4\mathrm{.}76$

Change in conversion cost per equivalent unit

Decrease

$fill in the blank $5$abcddfe$5$fd$7004\_4$

$0\mathrm{.}57$