no.7

con of production Report Hara Cafe Compenyo mo pack of beant. The process tegin by placing coffee beans to the font Department from the hosting Dortment come beans the transferred to the Pache Department. The following is a partie process of the Ring Department at 31 ACCOUNT Work in Process Roasting Department ACCOUNT NO Balance Date Ttem Debit Credit Debit Credit 1 Bl. 4600, 5.com 9.476 31 Direct materials, 207,000 units 372.000 302.07 31 Director 82,800 464875 3t Factory overhead 20.700 4455 31 Goods transferred, 207.000 unts > 31 Bal, un, 3/5 corted Required 1. Prepare a cost of production report, and try the main amounts for work in Pre-Restes Department an amount is zero, en er when computing cost percent te, round to two decimal MR Hans Coffee Company Cost of Production Report Roasting Department For the Month Ended July 31 unit Information Units charged to production Inventory in process, Buy 1 10 Total units accounted for by the Department Units to be assigned Hana 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 Received from materials storeroom Total units accounted for by the Roasting Department Units to be assigned costs: Whole Units Equivalent Units Direct Materials Conversion Inventory in process, July 1 Started and completed in July Transferred to Packing Department in July Inventory in process, July 31 Total units to be assigned costs Cost Information Cost per equivalent unit: Direct Materials Conversion Total costs for July in Roasting Department Total equivalent units Cost per equivalent unit Costs assigned to production: Materials Conversion Trventory in process, 1 Costumes Tural costs accounted for by the Rating Department Cats cated to completed and party.com Invertory in proces, y balance To competenventory in process, y Cost of completely work in process Started and complete Transferred to Holding Department in July Twentory in process, Total costs wigned by the Roasting Department 2. Assuming that the lys work in process inventory includes $7,820 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. Found your answers to the nearest cent. Increase or Decrease Amount Cunge in direct materials cost per equivalent unit Increase Cunge in conversion cost per cuivalent unt Decre