np 17 Homework Cost of Production Report Hans Coffee Company roasts and packs coffee beans. The pro begins by placing coffee beans into the Roasting Department. From the Roasting Department, coffee beans are the branderred to the Packing Department. The following is a partial work in process account of the Roasting Department of July 31: ACCOUNT Work in Process Roasting Cartment ACCOUNT NO Dale Item Debit Credit Debit Credit July 1 Bal., 7.300 units, 4/5 completed 459,900 11,826 471,726 549.926 569.490 31 Direct materials, 326,500 units 31 Direct labor 31 Factory overhead 31 Goods transferred, 329,000 units 31 Bal., Zunits, 2/5 completed 78,200 19.564 Required: 1. Prepare a cost of production report, and identify the missing amounts for Work in Process Roasting Department. If an amount is zero, entero. When computing cost per equivalent units, round to two decimal places. Hana Coffee Company Cost of Production Report Roasting Department For the Month Ended July 31 Units changed to production Check My Work 4more Check My Work uses remaining Previous Next > Chp 17 Homework eBook Calculator Print Item 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 7,300 Received from materials storeroom 328,500 335,800 Total units accounted for by the Roasting Department Units to be assigned costs: Whole Units Equivalent Units Direct Materials Conversion 0 1 .460 7,300 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 329,000 329.000 329.000 Cost Information Cost per equivalent unit: Direct Materials Conversion Total costs for July in Roasting Department Check My Work 4 more Check My Works ostentaining Direct Materials Conversion Total Inventory in process, July 1 Costs incurred in Bally Total costs accounted for by the Roasting Department Cests allocated to completed and partially completed units: Inventory in process, July 1 balance To complete inventory in process, My 1 Cost of completed July 1 work in process Started and completed in all Transferred to Molding Department in Inventory in proces, y31 Total costs assigned by the Roasting Department 2. Assuming that the July 1 work in process inventory includes $9.490 of direct materials, determine the increase or decrease in the cost per equivalent unit for direct materials and convers between February and July. If required, round your answers to the nearest cont. Increase or Decrease Amount Change in direct materials cost per equivalent unit Change in conversion cost per equivalent unit
