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EX 18-16 Cost of production report The debits to Work in ProcessRoasting Department for St. Arbucks Coffee Company for July 2012, together with information concerning production, are as follows: 138 Work in process, July 1, 600 pounds, 20% completed $ 2,418* *Direct materials (600 x $3.80) $2,280 Conversion (600 x 20% * $1.15) $2,418 Coffee beans added during July, 23,000 pounds 82,800 Conversion costs during July 27,480 Work in process, July 31, 1,000 pounds, 42% completed ? Goods finished during July, 22,600 pounds ? All direct materials are placed in process at the beginning of production. Prepare a cost of production report, presenting the following computations: a. Direct materials and conversion equivalent units of production for July. b. Direct materials and conversion costs per equivalent unit for July. c. Cost of goods finished during July. d. Cost of work in process at July 31, 2012. e. Compute and evaluate the change in cost per equivalent unit for direct materials and conversion from the previous month (June). UNITS (a) Equivalent Units Direct Materials Conversion Whole Units Units charged to production: Inventory in process, July 1 Received from materials storeroom Total units accounted for by the Roasting Department 600 23,000 23,600 complete) 600 Units to be assigned cost: 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 cost complete) COSTS Costs Conversion Direct Materials Total Costs per equivalent unit: Total costs for July in Roasting Department Total equivalent units Cost per equivalent unit (b) Costs assigned to production: Inventory in process, July 1 Costs incurred in July Total costs accounted for by the Roasting Department Costs allocated to completed and partially completed units: Inventory in process, July 1 To complete inventory in process, July 1 Cost of completed July 1 work in process