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., 6,000 units, 60% completed					14,160
	31	Direct materials, 240,000 units	504,000				518,160
	31	Direct labor	96,600				614,760
	31	Factory overhead	24,100				638,860
	31	Goods transferred, 241,000 units			?
	31	Bal., ? units, 80% 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

Units charged to production:		Number of Units
Inventory in process, July 1		fill in the blank 4a0fdcf92027fe1_1
Received from materials storeroom		fill in the blank 4a0fdcf92027fe1_2
Total units accounted for by the Roasting Department		fill in the blank 4a0fdcf92027fe1_3

Units to be assigned costs:	Equivalent Units
	Whole Units	Direct Materials	Conversion
Inventory in process, July 1	fill in the blank 4a0fdcf92027fe1_4	fill in the blank 4a0fdcf92027fe1_5	fill in the blank 4a0fdcf92027fe1_6
Started and completed in July	fill in the blank 4a0fdcf92027fe1_7	fill in the blank 4a0fdcf92027fe1_8	fill in the blank 4a0fdcf92027fe1_9
Transferred to Packing Department in July	fill in the blank 4a0fdcf92027fe1_10	fill in the blank 4a0fdcf92027fe1_11	fill in the blank 4a0fdcf92027fe1_12
Inventory in process, July 31	fill in the blank 4a0fdcf92027fe1_13	fill in the blank 4a0fdcf92027fe1_14	fill in the blank 4a0fdcf92027fe1_15
Total units to be assigned costs	fill in the blank 4a0fdcf92027fe1_16	fill in the blank 4a0fdcf92027fe1_17	fill in the blank 4a0fdcf92027fe1_18

Costs per equivalent unit:	Direct Materials	Conversion
Total costs for July in Roasting Department	$fill in the blank 4a0fdcf92027fe1_19	$fill in the blank 4a0fdcf92027fe1_20
Total equivalent units	fill in the blank 4a0fdcf92027fe1_21	fill in the blank 4a0fdcf92027fe1_22
Cost per equivalent unit	$fill in the blank 4a0fdcf92027fe1_23	$fill in the blank 4a0fdcf92027fe1_24
Costs charged to production:
	Direct Materials	Conversion	Total
Inventory in process, July 1			$fill in the blank 4a0fdcf92027fe1_25
Costs incurred in July			fill in the blank 4a0fdcf92027fe1_26
Total costs accounted for by the Roasting Department			$fill in the blank 4a0fdcf92027fe1_27
Cost allocated to completed and partially completed units:
Inventory in process, July 1 balance			$fill in the blank 4a0fdcf92027fe1_28
To complete inventory in process, July 1	$fill in the blank 4a0fdcf92027fe1_29	$fill in the blank 4a0fdcf92027fe1_30	fill in the blank 4a0fdcf92027fe1_31
Cost of completed July 1 work in process			$fill in the blank 4a0fdcf92027fe1_32
Started and completed in July	fill in the blank 4a0fdcf92027fe1_33	fill in the blank 4a0fdcf92027fe1_34	fill in the blank 4a0fdcf92027fe1_35
Transferred to Packing Department in July			$fill in the blank 4a0fdcf92027fe1_36
Inventory in process, July 31	fill in the blank 4a0fdcf92027fe1_37	fill in the blank 4a0fdcf92027fe1_38	fill in the blank 4a0fdcf92027fe1_39
Total costs assigned by the Roasting Department			$fill in the blank 4a0fdcf92027fe1_40

Question Content Area

2. Assuming that the July 1 work in process inventory includes $12,000 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 d966b0fe307902c_2
Change in conversion cost per equivalent unit	DecreaseIncrease	$fill in the blank d966b0fe307902c_4