i need help figuring out the

- less direct materials and

-conversion costs

(blank boxes on the 2nd part)

ACCOUNT Work in Process-Roastina Denartment ACCOUNT NO. 1. Mana Ceffee Cempany Cest of Production Report - Roasting Department For the Month Ended Juby 31 unis Unts charged to production: Whole Unats Equivinat Unit: Inventory in procels. July 1 Feceved trom muloris's sloreroom Totai units accounted for by the Roasting Department \begin{tabular}{|r|} \hline 30,000 \\ \hline 155,000 \\ \hline 105000 \\ \hline \end{tabular} Onits n be assigned cost: inventory in process. July 1 ( 10% completo) Startad and completed in wly Transterred to Packing Department in July. Inventory in process, July 3 i ( 45S Total units to be assigned costs comploto) \begin{tabular}{|r|} \hline 30,000 \\ \hline 119,000 \\ \hline 149,000 \\ \hline 36,000 \\ \hline 105,000 \\ \hline \end{tabular} \begin{tabular}{|r|} \hline 27,000 \\ \hline 119,000 \\ \hline 146,000 \\ \hline 16,200 \\ \hline 152.200 \\ \hline \hline \end{tabular} costs Cost per equevalent unte Total costs for July in Rosuting Deparement Total equivalent units Cost per equivalent unit Coste Cemeraien Telal Costs assigned to production: Inventory in process, July 1 Costs incurred in Jly \begin{tabular}{|lr|} \hline 5 & 121,800 \\ \hline & 743,272 \\ \hline 5 & 865.072 \\ \hline \end{tabular} Total costs accounted for by the Roasting Departinent \begin{tabular}{|rr|} \hline 5 & 123.272 \\ \hline & 162200 \\ \hline 5 & 076 \\ \hline \end{tabular} Costs allocated to completed and partialy completed units: invortory in process, July 1 To complete inventory in process, Jay 1 Cost of completed July 1 work in peocess Started and complesed in July Transferred to Packing Department in July Invertary in process, July as Total costs assigned by the Rossting Department 476,000 144000 \begin{tabular}{|rr|} \hline 5 & 121,800 \\ \hline & 20,520 \\ \hline 5 & 142,320 \\ \hline & 566,440 \\ \hline 5 & 708,760 \\ \hline & 156,312 \\ \hline 5 & 1865,072 \\ \hline \end{tabular} 2. July 1 , work in process Less dired materials Conversion costs Conversion cost equivalent units Units in process Percent complete Equivalont units Juy costs per equivilont unt (from part 1) \begin{tabular}{l} Oinest Materials \\ \hline 5400 \\ \hline \end{tabular} \begin{tabular}{|l|} \multicolumn{1}{c}{ Convervion } \\ \hline 50.76 \\ \hline \end{tabular} June costs per equivalent unit Total costs in Work in Procoss, JWy 1 Total squivaient units Cost per equivalent unt increase (decrease) \begin{tabular}{|lr|} \hline 5 & 119,400 \\ \hline 5 & 30,000 \\ \hline 5 & 398 \\ \hline & 0.02 \\ \hline \end{tabular} \begin{tabular}{|ll|} \hline 5 & 2.400 \\ \hline & 3.000 \\ \hline 5 & 0.80 \\ \hline 5 & 10.045 \\ \hline \end{tabular}