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., 5,700 units, 60% completed					18,696
	31	Direct materials, 228,000 units	661,200				679,896
	31	Direct labor	127,900				807,796
	31	Factory overhead	31,980				839,776
	31	Goods transferred, 229,000 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 8f7b8a0a6010fc4_1
Received from materials storeroom			fill in the blank 8f7b8a0a6010fc4_2
Total units accounted for by the Roasting Department			fill in the blank 8f7b8a0a6010fc4_3
Units to be assigned costs:
		Equivalent Units
	Whole Units	Direct Materials	Conversion
Inventory in process, July 1	fill in the blank 8f7b8a0a6010fc4_4	fill in the blank 8f7b8a0a6010fc4_5	fill in the blank 8f7b8a0a6010fc4_6
Started and completed in July	fill in the blank 8f7b8a0a6010fc4_7	fill in the blank 8f7b8a0a6010fc4_8	fill in the blank 8f7b8a0a6010fc4_9
Transferred to Packing Department in July	fill in the blank 8f7b8a0a6010fc4_10	fill in the blank 8f7b8a0a6010fc4_11	fill in the blank 8f7b8a0a6010fc4_12
Inventory in process, July 31	fill in the blank 8f7b8a0a6010fc4_13	fill in the blank 8f7b8a0a6010fc4_14	fill in the blank 8f7b8a0a6010fc4_15
Total units to be assigned costs	fill in the blank 8f7b8a0a6010fc4_16	fill in the blank 8f7b8a0a6010fc4_17	fill in the blank 8f7b8a0a6010fc4_18
Cost Information
Costs per equivalent unit:
		Direct Materials	Conversion
Total costs for July in Roasting Department		$fill in the blank 8f7b8a0a6010fc4_19	$fill in the blank 8f7b8a0a6010fc4_20
Total equivalent units		fill in the blank 8f7b8a0a6010fc4_21	fill in the blank 8f7b8a0a6010fc4_22
Cost per equivalent unit		$fill in the blank 8f7b8a0a6010fc4_23	$fill in the blank 8f7b8a0a6010fc4_24
Costs charged to production:
	Direct Materials	Conversion	Total
Inventory in process, July 1			$fill in the blank 8f7b8a0a6010fc4_25
Costs incurred in July			fill in the blank 8f7b8a0a6010fc4_26
Total costs accounted for by the Roasting Department			$fill in the blank 8f7b8a0a6010fc4_27
Cost allocated to completed and partially completed units:
Inventory in process, July 1 balance			$fill in the blank 8f7b8a0a6010fc4_28
To complete inventory in process, July 1	$fill in the blank 8f7b8a0a6010fc4_29	$fill in the blank 8f7b8a0a6010fc4_30	fill in the blank 8f7b8a0a6010fc4_31
Cost of completed July 1 work in process			$fill in the blank 8f7b8a0a6010fc4_32
Started and completed in July	fill in the blank 8f7b8a0a6010fc4_33	fill in the blank 8f7b8a0a6010fc4_34	fill in the blank 8f7b8a0a6010fc4_35
Transferred to Packing Department in July			$fill in the blank 8f7b8a0a6010fc4_36
Inventory in process, July 31	fill in the blank 8f7b8a0a6010fc4_37	fill in the blank 8f7b8a0a6010fc4_38	fill in the blank 8f7b8a0a6010fc4_39
Total costs assigned by the Roasting Department			$fill in the blank 8f7b8a0a6010fc4_40

Question Content Area

2. Assuming that the July 1 work in process inventory includes $15,960 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 aa3233f6b01afe6_2
Change in conversion cost per equivalent unit	DecreaseIncrease	$fill in the blank aa3233f6b01afe6_4