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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

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., 6,900 units, 60% completed 13,110
31 Direct materials, 276,000 units 469,200482,310
31 Direct labor 87,700570,010
31 Factory overhead 21,916591,926
31 Goods transferred, 277,000 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:Number of Units
Inventory in process, July 1 fill in the blank 976089fa203ffad_1
6,900
Received from materials storeroom fill in the blank 976089fa203ffad_2
276,000
Total units accounted for by the Roasting Department fill in the blank 976089fa203ffad_3
282,900
Units to be assigned costs: Equivalent Units
Whole
Units Direct
Materials
Conversion
Inventory in process, July 1 fill in the blank 976089fa203ffad_4
6,900
fill in the blank 976089fa203ffad_5
6,900
fill in the blank 976089fa203ffad_6
4,140
Started and completed in July fill in the blank 976089fa203ffad_7
270,100
fill in the blank 976089fa203ffad_8
270,100
fill in the blank 976089fa203ffad_9
270,100
Transferred to Packing Department in July fill in the blank 976089fa203ffad_10
277,000
fill in the blank 976089fa203ffad_11
277,000
fill in the blank 976089fa203ffad_12
277,000
Inventory in process, July 31 fill in the blank 976089fa203ffad_13
5,900
fill in the blank 976089fa203ffad_14
5,900
fill in the blank 976089fa203ffad_15
1,180
Total units to be assigned costs fill in the blank 976089fa203ffad_16
282,900
fill in the blank 976089fa203ffad_17
282,900
fill in the blank 976089fa203ffad_18
275,420
Cost Information
Costs per equivalent unit: Direct
Materials
Conversion
Total costs for July in Roasting Department $fill in the blank 976089fa203ffad_19
469,200
$fill in the blank 976089fa203ffad_20
109,616
Total equivalent units fill in the blank 976089fa203ffad_21
276,000
fill in the blank 976089fa203ffad_22
278,180
Cost per equivalent unit $fill in the blank 976089fa203ffad_23
1.70
$fill in the blank 976089fa203ffad_24
0.40
Costs charged to production:
Direct
Materials
Conversion
Total
Inventory in process, July 1 $fill in the blank 976089fa203ffad_25
13,110
Costs incurred in July fill in the blank 976089fa203ffad_26
578,816
Total costs accounted for by the Roasting Department $fill in the blank 976089fa203ffad_27
591,926
Cost allocated to completed and partially completed units:
Inventory in process, July 1 balance $fill in the blank 976089fa203ffad_28
13,110
To complete inventory in process, July 1 $fill in the blank 976089fa203ffad_29
11,040
$fill in the blank 976089fa203ffad_30
2,070
fill in the blank 976089fa203ffad_31
13,110
Cost of completed July 1 work in process $fill in the blank 976089fa203ffad_32
14,766
Started and completed in July fill in the blank 976089fa203ffad_33
469,200
fill in the blank 976089fa203ffad_34
109,616
fill in the blank 976089fa203ffad_35
578,816
Transferred to Packing Department in July $fill in the blank 976089fa203ffad_36
571,172
Inventory in process, July 31 fill in the blank 976089fa203ffad_37
9,794
fill in the blank 976089fa203ffad_38
472
fill in the blank 976089fa203ffad_39
10,266
Total costs assigned by the Roasting Department $fill in the blank 976089fa203ffad_40
591,926
Question Content Area
2. Assuming that the July 1 work in process inventory includes $11,040 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
Increase
$fill in the blank 2b4c47fd801d04c_2
11,040
Change in conversion cost per equivalent unit
Decrease
$fill in the blank 2b4c47fd801d04c_4
552

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