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., 6,800 units, 20% completed					16,592
	31	Direct materials, 272,000 units	652,800				669,392
	31	Direct labor	132,100				801,492
	31	Factory overhead	32,972				834,464
	31	Goods transferred, 273,000 units			?
	31	Bal., ? units, 60% 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 65e086fbdfc3ff7_1
Received from materials storeroom			fill in the blank 65e086fbdfc3ff7_2
Total units accounted for by the Roasting Department			fill in the blank 65e086fbdfc3ff7_3
Units to be assigned costs:
		Equivalent Units
	Whole Units	Direct Materials	Conversion
Inventory in process, July 1	fill in the blank 65e086fbdfc3ff7_4	fill in the blank 65e086fbdfc3ff7_5	fill in the blank 65e086fbdfc3ff7_6
Started and completed in July	fill in the blank 65e086fbdfc3ff7_7	fill in the blank 65e086fbdfc3ff7_8	fill in the blank 65e086fbdfc3ff7_9
Transferred to Packing Department in July	fill in the blank 65e086fbdfc3ff7_10	fill in the blank 65e086fbdfc3ff7_11	fill in the blank 65e086fbdfc3ff7_12
Inventory in process, July 31	fill in the blank 65e086fbdfc3ff7_13	fill in the blank 65e086fbdfc3ff7_14	fill in the blank 65e086fbdfc3ff7_15
Total units to be assigned costs	fill in the blank 65e086fbdfc3ff7_16	fill in the blank 65e086fbdfc3ff7_17	fill in the blank 65e086fbdfc3ff7_18
Cost Information
Costs per equivalent unit:
		Direct Materials	Conversion
Total costs for July in Roasting Department		$fill in the blank 65e086fbdfc3ff7_19	$fill in the blank 65e086fbdfc3ff7_20
Total equivalent units		fill in the blank 65e086fbdfc3ff7_21	fill in the blank 65e086fbdfc3ff7_22
Cost per equivalent unit		$fill in the blank 65e086fbdfc3ff7_23	$fill in the blank 65e086fbdfc3ff7_24
Costs charged to production:
	Direct Materials	Conversion	Total
Inventory in process, July 1			$fill in the blank 65e086fbdfc3ff7_25
Costs incurred in July			fill in the blank 65e086fbdfc3ff7_26
Total costs accounted for by the Roasting Department			$fill in the blank 65e086fbdfc3ff7_27
Cost allocated to completed and partially completed units:
Inventory in process, July 1 balance			$fill in the blank 65e086fbdfc3ff7_28
To complete inventory in process, July 1	$fill in the blank 65e086fbdfc3ff7_29	$fill in the blank 65e086fbdfc3ff7_30	fill in the blank 65e086fbdfc3ff7_31
Cost of completed July 1 work in process			$fill in the blank 65e086fbdfc3ff7_32
Started and completed in July	fill in the blank 65e086fbdfc3ff7_33	fill in the blank 65e086fbdfc3ff7_34	fill in the blank 65e086fbdfc3ff7_35
Transferred to Packing Department in July			$fill in the blank 65e086fbdfc3ff7_36
Inventory in process, July 31	fill in the blank 65e086fbdfc3ff7_37	fill in the blank 65e086fbdfc3ff7_38	fill in the blank 65e086fbdfc3ff7_39
Total costs assigned by the Roasting Department			$fill in the blank 65e086fbdfc3ff7_40

Question Content Area

2. Assuming that the July 1 work in process inventory includes $15,640 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 26fb66fb3fedfc1_2
Change in conversion cost per equivalent unit	DecreaseIncrease	$fill in the blank 26fb66fb3fedfc1_4