I need help on these 2 please!
Costs per Equivalent Unit The following information concerns production in the Baking Department for December. All direct materials are placed in process at the beginning of production. ACCOUNT Work in Process-Baking Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Dec. 1 Bal., 4,500 units, 3/5 completed 10,575 31 Direct materials, 81,000 units 153,900 164,475 31 Direct labor 42,060 206,535 31 Factory overhead 23,652 230,187 31 Goods finished, 82,200 units 221,805 8,382 31 Bal., ? units, 4/5 completed 8,382 a. Based on the above data, determine each cost listed below. Round "cost per equivalent unit" answers to the nearest cent. 1. Direct materials cost per equivalent unit 2. Conversion cost per equivalent unit 3. Cost of the beginning work in process completed during December 4. Cost of units started and completed during December 5. Cost of the ending work in process Cost of Production Report: Weighted average method Sunrise Coffee Company roasts and packs coffee beans. The process begins in the Roasting Department. From the Roasting Department, the coffee beans are transferred to the Packing Department. The following is a partial work in process account of the Roasting Department at December 31: ACCOUNT Work in Process Roasting Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Dec. 1 Bal., 15,200 units, 30% completed 31 Direct materials, 263,000 units 31 Direct laber 31 Factory overhead 31 Goods transferred, 265,200 units 31 Bel, 2 units, 80% completed Requiredi 386,610 220,835 317,787 39,36A 425,97 646,813 964,600 > 7 ? Prepare a cost of production report, using the weighted average method, and identify the missing amounts for Work in Process-Roesting Department. Assume that direct materials are placed in process during production. If required, round your cost per equivalent unit answer to two decimal places. Sunrise Coffee Company Cost of Production Report-Roasting Department For the Month Ended December 31 Unt Information Units charged to production: Inventory in process, December 1 Received from materials storeroom Total units accounted for by the Roasting Department Units to be assigned costs: Whole Equivalent Units Units of Production Transferred to Packing Department in December Inventory in process, December 31 Total units to be assigned costs Cost Information Cost per equivalent unit: Costs Total costs for December in Roasting Department Total equivalent units Cost per equivalent unit Costs assigned to productions Inventory in process, December 1 Costs incurred in December Total costs accounted for by the Roasting Department Costs allocated to completed and partially completed units Transferred to Packing Department in December Inventory in process, December 31 DOO OO 000 Total costs assigned by the Roesting Department
