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., 5,300 units, 80% completed					16,642
	31	Direct materials, 212,000 units	551,200				567,842
	31	Direct labor	117,400				685,242
	31	Factory overhead	29,334				714,576
	31	Goods transferred, 213,000 units			?
	31	Bal., ? units, 20% 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:
Inventory in process, July 1			fill in the blank 0153e403e03afea_1
Received from materials storeroom			fill in the blank 0153e403e03afea_2
Total units accounted for by the Roasting Department			fill in the blank 0153e403e03afea_3
Units to be assigned costs:
		Equivalent Units
	Whole Units	Direct Materials	Conversion
Inventory in process, July 1	fill in the blank 0153e403e03afea_4	fill in the blank 0153e403e03afea_5	fill in the blank 0153e403e03afea_6
Started and completed in July	fill in the blank 0153e403e03afea_7	fill in the blank 0153e403e03afea_8	fill in the blank 0153e403e03afea_9
Transferred to Packing Department in July	fill in the blank 0153e403e03afea_10	fill in the blank 0153e403e03afea_11	fill in the blank 0153e403e03afea_12
Inventory in process, July 31	fill in the blank 0153e403e03afea_13	fill in the blank 0153e403e03afea_14	fill in the blank 0153e403e03afea_15
Total units to be assigned costs	fill in the blank 0153e403e03afea_16	fill in the blank 0153e403e03afea_17	fill in the blank 0153e403e03afea_18
Cost Information
Costs per equivalent unit:
		Direct Materials	Conversion
Total costs for July in Roasting Department		$fill in the blank 0153e403e03afea_19	$fill in the blank 0153e403e03afea_20
Total equivalent units		fill in the blank 0153e403e03afea_21	fill in the blank 0153e403e03afea_22
Cost per equivalent unit		$fill in the blank 0153e403e03afea_23	$fill in the blank 0153e403e03afea_24
Costs charged to production:
	Direct Materials	Conversion	Total
Inventory in process, July 1			$fill in the blank 0153e403e03afea_25
Costs incurred in July			fill in the blank 0153e403e03afea_26
Total costs accounted for by the Roasting Department			$fill in the blank 0153e403e03afea_27
Cost allocated to completed and partially completed units:
Inventory in process, July 1 balance			$fill in the blank 0153e403e03afea_28
To complete inventory in process, July 1	$fill in the blank 0153e403e03afea_29	$fill in the blank 0153e403e03afea_30	fill in the blank 0153e403e03afea_31
Cost of completed July 1 work in process			$fill in the blank 0153e403e03afea_32
Started and completed in July	fill in the blank 0153e403e03afea_33	fill in the blank 0153e403e03afea_34	fill in the blank 0153e403e03afea_35
Transferred to Packing Department in July			$fill in the blank 0153e403e03afea_36
Inventory in process, July 31	fill in the blank 0153e403e03afea_37	fill in the blank 0153e403e03afea_38	fill in the blank 0153e403e03afea_39
Total costs assigned by the Roasting Department			$fill in the blank 0153e403e03afea_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 $13,250 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

	$fill in the blank 23b3aafadfc8041_2
Change in conversion cost per equivalent unit

$fill in the blank 23b3aafadfc8041_4