Morning Brew Coffee Company

Cost of Production Report$-$Roasting Department

For the Month Ended August $31$

Units charged to production:

Unit Information

Inventory in process, August $1$

Received from materials storeroom

Total units accounted for by the Roasting Department

Units to be assigned costs:

Inventory in process, August $1$

Started and completed in August

Transferred to finished goods in August

Inventory in process, August $31$

Total units to be assigned costs

Cost per equivalent unit:

Total costs for August in Roasting Department

Total equivalent units

Cost per equivalent unit $(2)$

Costs assigned to production:

Inventory in process, August $1$

Direct Materials

Conversion

Total

Costs incurred in August

Total costs accounted for by the Roasting Department

Costs allocated to completed and partially completed units:

Inventory in process, August $1$ balance

To complete inventory in process, August $1$

Cost of completed August $1$ work in process

Started and completed in August

Transferred to finished goods in August $(3)$

Inventory in process, August $31(4)$

Total costs assigned by the Roasting Department

Increase or Decrease

Amount

Change in direct materials cost per equivalent unit

Change in conversion cost per equivalent unit

$Cost of Production Report

Work in process, August $1,500$ pounds, $60\%$ completed

$$1,550**$

$*$Direct materials $(500$$$2\mathrm{.}50)$

$\backslash$table$[[$$$1,250$