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 Process$$Roasting 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 Process$$Roasting 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 $99004105$c$04$f$021\_1$

$6,900$

Received from materials storeroom fill in the blank $99004105$c$04$f$021\_2$

$276,000$

Total units accounted for by the Roasting Department fill in the blank $99004105$c$04$f$021\_3$

$282,900$

Units to be assigned costs: Equivalent Units

Whole

Units Direct

Materials

Conversion

Inventory in process, July $1$ fill in the blank $99004105$c$04$f$021\_4$

$6,900$

fill in the blank $99004105$c$04$f$021\_5$

$6,900$

fill in the blank $99004105$c$04$f$021\_6$

$4,140$

Started and completed in July fill in the blank $99004105$c$04$f$021\_7$

$270,100$

fill in the blank $99004105$c$04$f$021\_8$

$270,100$

fill in the blank $99004105$c$04$f$021\_9$

$270,100$

Transferred to Packing Department in July fill in the blank $99004105$c$04$f$021\_10$

$277,000$

fill in the blank $99004105$c$04$f$021\_11$

$277,000$

fill in the blank $99004105$c$04$f$021\_12$

$277,000$

Inventory in process, July $31$ fill in the blank $99004105$c$04$f$021\_13$

$5,900$

fill in the blank $99004105$c$04$f$021\_14$

$5,900$

fill in the blank $99004105$c$04$f$021\_15$

$5,900$

Total units to be assigned costs fill in the blank $99004105$c$04$f$021\_16$

$282,900$

fill in the blank $99004105$c$04$f$021\_17$

$282,900$

fill in the blank $99004105$c$04$f$021\_18$

$275,420$

Cost Information

Costs per equivalent unit: Direct

Materials

Conversion

Total costs for July in Roasting Department $fill in the blank $99004105$c$04$f$021\_19$

$469,200$

$fill in the blank $99004105$c$04$f$021\_20$

$109,616$

Total equivalent units fill in the blank $99004105$c$04$f$021\_21$

$282,900$

fill in the blank $99004105$c$04$f$021\_22$

$275,420$

Cost per equivalent unit $fill in the blank $99004105$c$04$f$021\_23$

$1\mathrm{.}66$

$fill in the blank $99004105$c$04$f$021\_24$

$0\mathrm{.}40$

Costs charged to production:

Direct

Materials

Conversion

Total

Inventory in process, July $1$ $fill in the blank $99004105$c$04$f$021\_25$

$13,110$

Costs incurred in July fill in the blank $99004105$c$04$f$021\_26$

$578,816$

Total costs accounted for by the Roasting Department $fill in the blank $99004105$c$04$f$021\_27$

$591,926$

Cost allocated to completed and partially completed units:

Inventory in process, July $1$ balance $fill in the blank $99004105$c$04$f$021\_28$

$13,110$

To complete inventory in process, July $1$ $fill in the blank $99004105$c$04$f$021\_29$

$11,040$

$fill in the blank $99004105$c$04$f$021\_30$

$2,070$

fill in the blank $99004105$c$04$f$021\_31$

$578,816$

Cost of completed July $1$ work in process $fill in the blank $99004105$c$04$f$021\_32$

Started and completed in July fill in the blank $99004105$c$04$f$021\_33$

fill in the blank $99004105$c$04$f$021\_34$

fill in the blank $99004105$c$04$f$021\_35$

$570,620$

Transferred to Packing Department in July $fill in the blank $99004105$c$04$f$021\_36$

$570,620$

Inventory in process, July $31$ fill in the blank $99004105$c$04$f$021\_37$

fill in the blank $99004105$c$04$f$021\_38$

fill in the blank $99004105$c$04$f$021\_39$

$10,266$

Total costs assigned by the Roasting Department $fill in the blank $99004105$c$04$f$021\_40$

$591,926$

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 $2$f$1$d$1$afcaf$9$cfd$7\_2$

$0\mathrm{.}01$

Change in conversion cost per equivalent unit

Increase

$fill in the blank $2$f$1$d$1$afcaf$9$cfd$7\_4$

$0\mathrm{.}01$