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Cost of Production and Journal Entries Lighthouse Paper Company manufactures newsprint. The product is manufactured in two departments, Papermading and Converting Pipis first placed into a the beginning of paper making production. The following information concerns production in the Papermaling Department for March Account Work in Process Papermaking Department Account No. Date Item Balance Debit Credit Debit Credit Jan 1 Bol. 5,300 units, 60% completed 5.930 01 Direct materials, 20,300 39,620 31 Direct labor 11,490 57,000 31 factory overhead 6,442 63,440 an coods transferred, 31,600 units 2 31 bal., 2,000 units, 70% completed 2 al. Prepare the March journal entry for the Papermoking Department for the materials charged to production Work in Process and making Department 39620 Materials Polo 1620 Check My Wank at. Remember there are three different types of entory man work in proces, and finished good #2. Prepare the March journal entry for the Papering Department for the conversion couts charged to production. If an amount does not an entry, black Work in Process Papermaling Department 170927 Wages Payable 11ANO Lactory Overhead Check My Wall 2: What types of costs are included in conversion costs? By adding the coverson costs are come and way for a3. Prepare the March Journal entry for the Papermaking Department for the completed production transferred to the converting Department regard, round your term calculations to two deamal places and your final answer to the nearest della Work in Process Converting Department Work in Process Ranemaking Department Fondback Cheki 33. Remember that each department as a work in process account Are these units too complete and ready to be sold or me? Work in Process Converting Department Work in Process Papermaking Department Feed Whed My Wor Remember that each department has a work in process account Are these units 100% complete and ready to be sold or are they still in process b. Determine the Work in Process Papermoking Department March balance. Il regured, round your interim calculations to two decimal places and your final awwer to the nearest dollar Check My Wor t. How many units are still in process at the end of the period? How complete are these units in terms of materials and conversion? How many ewentua.does he ende wet proc contain Fredack Check My War Para conred Cost of Production Report Hana Coffee Company roasts and packs coffee beans. The process begins by placing cofee beans into the Roasting Department. From the Roasting Department coffee beans thon transferred to the Packing Department. The following is a partial work in process account of the Roasting Department at July 31 ACCOUNT Work in Process Roasting Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit July 1 bal. 4,100 units, 2/5 completed 5,576 31 Direct materials, 184,500 units 239,850 245.426 31 Direct labor 44,400 29,026 31 Factory overhead 11,090 300,000 31 Goods transferred, 185,000 units 31 Bal 2 units, 2/5 completed Required 1. Prepare a cost of production report, and Identil the missing amounts for Work in Process Boosting pentil an amount irro When equivalent unit round to two decimal places Hana Coffee Company Cost of Production Report Roasting Department For the Month Ended Waly 31 Information 4.100 Units charged to production: Inventory in process, July Previous Check My Work Cost of Production Report Roasting Department For the Month Ended July 31 4.100 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 184,500 188,600 Whole Uns 4.100 Equivalent Units Direct Materials Converse Inventory in process, Joly 1 Started and completed in July Transferred to Padong 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 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: Direct Materials Total Conversion 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 balance To complete inventory in process, July 1 Cost of completed July 1 work in process Started and completed in July Transferred to Molding Department in July Inventory in process, July 31 Total costs assigned by the Roasting Department a Costs allocated to completed and partially completed units Inventory in process, July 1 balance To complete inventory in process, July 1 Cost of completed July I work in process Started and completed in July Transferred to Molding Department in July Inventory in process, Lily 31 Total costs assigned by the Roasting Department 2. Assuming that the July 1 work in process inventory includes $4,920 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 cert Increase or Decrease Amount Change in direct materials cost per equivalent unit Change in conversion cost per equivalent unit My W 2 Compare the cost per equal unit for use and July the costs per equivalent une formate and conversion for June are in the work in procesory Thement Previous