Mochaccino Express 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 ProcessRoasting Department							ACCOUNT NO.
Date		Item	Debit		Credit		Balance
							Debit		Credit
July	1	Bal., 4,000 units, 40% completed					6,800
	31	Direct materials, 160,000 units	256,000				262,800
	31	Direct labor	51,400				314,200
	31	Factory overhead	12,840				327,040
	31	Goods transferred, 161,000 units			?
	31	Bal., ? units, 40% completed					?

Required:

Question Content Area

1. Prepare a cost of production report, and identify the missing amounts for Work in ProcessRoasting Department. If an amount box does not require an entry, leave it blank. When computing cost per equivalent units, round to two decimal places.

Mochaccino Express 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 486fe30affa005b_1
Received from materials storeroom		fill in the blank 486fe30affa005b_2
Total units accounted for by the Roasting Department		fill in the blank 486fe30affa005b_3

Units to be assigned costs:	Equivalent Units
	Whole Units	Direct Materials	Conversion
Inventory in process, July 1	fill in the blank 486fe30affa005b_4	fill in the blank 486fe30affa005b_5	fill in the blank 486fe30affa005b_6
Started and completed in July	fill in the blank 486fe30affa005b_7	fill in the blank 486fe30affa005b_8	fill in the blank 486fe30affa005b_9
Transferred to Packing Department in July	fill in the blank 486fe30affa005b_10	fill in the blank 486fe30affa005b_11	fill in the blank 486fe30affa005b_12
Inventory in process, July 31	fill in the blank 486fe30affa005b_13	fill in the blank 486fe30affa005b_14	fill in the blank 486fe30affa005b_15
Total units to be assigned costs	fill in the blank 486fe30affa005b_16	fill in the blank 486fe30affa005b_17	fill in the blank 486fe30affa005b_18

Cost Information

Costs per equivalent unit:	Direct Materials	Conversion
Total costs for July in Roasting Department	$fill in the blank 486fe30affa005b_19	$fill in the blank 486fe30affa005b_20
Total equivalent units	fill in the blank 486fe30affa005b_21	fill in the blank 486fe30affa005b_22
Cost per equivalent unit	$fill in the blank 486fe30affa005b_23	$fill in the blank 486fe30affa005b_24
Costs charged to production:
	Direct Materials	Conversion	Total
Inventory in process, July 1			$fill in the blank 486fe30affa005b_25
Costs incurred in July			fill in the blank 486fe30affa005b_26
Total costs accounted for by the Roasting Department			$fill in the blank 486fe30affa005b_27
Cost allocated to completed and partially completed units:
Inventory in process, July 1 balance			$fill in the blank 486fe30affa005b_28
To complete inventory in process, July 1	$fill in the blank 486fe30affa005b_29	$fill in the blank 486fe30affa005b_30	fill in the blank 486fe30affa005b_31
Cost of completed July 1 work in process			$fill in the blank 486fe30affa005b_32
Started and completed in July	fill in the blank 486fe30affa005b_33	fill in the blank 486fe30affa005b_34	fill in the blank 486fe30affa005b_35
Transferred to Packing Department in July			$fill in the blank 486fe30affa005b_36
Inventory in process, July 31	fill in the blank 486fe30affa005b_37	fill in the blank 486fe30affa005b_38	fill in the blank 486fe30affa005b_39
Total costs assigned by the Roasting Department			$fill in the blank 486fe30affa005b_40

Question Content Area

2. Assuming that the July 1 work in process inventory includes $6,000 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 the nearest cent.

	Increase or Decrease	Amount
Change in direct materials cost per equivalent unit	DecreaseIncrease	$fill in the blank d0ade0f78043fe7_2
Change in conversion cost per equivalent unit	DecreaseIncrease	$fill in the blank d0ade0f78043fe7_4