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Cost of Production Report

The debits to Work in Process-Roasting Department for Maming Brew Coffee Company for August, together with information concerning production, are as follows:

The debits to Work in Process - Hoasting Department for Moming Erew Coffee Company for August, tooether with information concerning production, are as follows: All direct materials are placed in process at the begining of production. a. Prepare a cost of producton report, presenting the following computations: 1. Direct materials and conversion equivalent units of production for August 2. Direct materials and conversion costs per eeuivalent unit for August 3. Cost of goods finished during August 4. Cost of work in process at August 31 Units to be assigned costs: Equivalnt Units Inventory in process, August 1 Whole Units Direct Materials (1) Conversion (1) started and completed in August. Transterred to finished goods in August Inventory in process, August 31 Total units to be assigned costs Cost per equivalent unit: Costinformation Total costs for August in Roasting Departmeot Total equivalent units Cost per equivalent unit (2) Costs assigned to production: Imventocy in process, August 1 Direct Materials Conversion Total Costs incurred in August Total costs accounted for by the Roasting Departmeot Costs alocated to conasteted and partiafly completed units: twrentory in process, August 1 balance To complete inwentory in procens, Aupuit 1 Cost of completed August 1 work in process Started and completed in August Transferted to finighed goods in August (3) Inventory in process, Avgust 31 (4) rotal costs assigned try the Reastina Department Increase oe Decrease Ameunt Change in drect materiss cost per equivalent init change in converion cont ber equaviens una