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., 7,600 units, 60% completed					17,176
	31	Direct materials, 304,000 units	608,000				625,176
	31	Direct labor	121,800				746,976
	31	Factory overhead	30,400				777,376
	31	Goods transferred, 305,000 units			?
	31	Bal., ? units, 60% completed					?

Required:

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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 d162ee0cffa4027_1
Received from materials storeroom		fill in the blank d162ee0cffa4027_2
Total units accounted for by the Roasting Department		fill in the blank d162ee0cffa4027_3

Units to be assigned costs:	Equivalent Units
	Whole Units	Direct Materials	Conversion
Inventory in process, July 1	fill in the blank d162ee0cffa4027_4	fill in the blank d162ee0cffa4027_5	fill in the blank d162ee0cffa4027_6
Started and completed in July	fill in the blank d162ee0cffa4027_7	fill in the blank d162ee0cffa4027_8	fill in the blank d162ee0cffa4027_9
Transferred to Packing Department in July	fill in the blank d162ee0cffa4027_10	fill in the blank d162ee0cffa4027_11	fill in the blank d162ee0cffa4027_12
Inventory in process, July 31	fill in the blank d162ee0cffa4027_13	fill in the blank d162ee0cffa4027_14	fill in the blank d162ee0cffa4027_15
Total units to be assigned costs	fill in the blank d162ee0cffa4027_16	fill in the blank d162ee0cffa4027_17	fill in the blank d162ee0cffa4027_18

Costs per equivalent unit:	Direct Materials	Conversion
Total costs for July in Roasting Department	$fill in the blank d162ee0cffa4027_19	$fill in the blank d162ee0cffa4027_20
Total equivalent units	fill in the blank d162ee0cffa4027_21	fill in the blank d162ee0cffa4027_22
Cost per equivalent unit	$fill in the blank d162ee0cffa4027_23	$fill in the blank d162ee0cffa4027_24
Costs charged to production:
	Direct Materials	Conversion	Total
Inventory in process, July 1			$fill in the blank d162ee0cffa4027_25
Costs incurred in July			fill in the blank d162ee0cffa4027_26
Total costs accounted for by the Roasting Department			$fill in the blank d162ee0cffa4027_27
Cost allocated to completed and partially completed units:
Inventory in process, July 1 balance			$fill in the blank d162ee0cffa4027_28
To complete inventory in process, July 1	$fill in the blank d162ee0cffa4027_29	$fill in the blank d162ee0cffa4027_30	fill in the blank d162ee0cffa4027_31
Cost of completed July 1 work in process			$fill in the blank d162ee0cffa4027_32
Started and completed in July	fill in the blank d162ee0cffa4027_33	fill in the blank d162ee0cffa4027_34	fill in the blank d162ee0cffa4027_35
Transferred to Packing Department in July			$fill in the blank d162ee0cffa4027_36
Inventory in process, July 31	fill in the blank d162ee0cffa4027_37	fill in the blank d162ee0cffa4027_38	fill in the blank d162ee0cffa4027_39
Total costs assigned by the Roasting Department			$fill in the blank d162ee0cffa4027_40

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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.

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2. Assuming that the July 1 work in process inventory includes $14,440 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	DecreaseIncreaseIncrease	$fill in the blank 231815fea02c021_2
Change in conversion cost per equivalent unit	DecreaseIncreaseDecrease	$fill in the blank 231815fea02c021_4

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2. Compare the costs per equivalent unit for June and July. The costs per equivalent unit for materials and conversion for June are in the July 1 work in process inventory. The materials amount is given.

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