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Cost of Production Report Hana Coffee Companyr roasts and packs coffee beans. The process begins by placing coffee beans into the Roasting Department. From the Roasting Department, coffee beans are then transferred to the Packing Department. The following is a partial work in process account of the Roasting Department at July 31: ACCOUNT Work in ProcessRoasting Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit July 1 Bal., 4,?00 units, 4f5 completed 9,400 31 Direct materials, 211,500 units 359,550 358,950 31 Direct labor 66,900 435,850 31 Factory:r overhead 16,?32 452,582 31 Goods transferred, 212,000 units ? 31 Bal., 3 units, 1f5 completed ? Required: 1. Prepare a cost of production reportr and identify the missing amounts for Work in ProcessRoasting Department. If an amount is zero, enter ""0. when computing cost per equivalent units, round to two decimal places. Hana Coffee Com|:|am,f Cost of Production Report-Roasting Department For the Month Ended July 31 Unit Information Unit information Units charged to production: Inventory in process, July 1 Received from materials storeroom Total units accounted for by the Roasting Department "DEE Units to be assigned costs: Equivalent Units Whole Direct Units Materials Conversion Inventory in process, July 1 Started and completed in July Transferred to Packing Department in July Inventory in process, July 31 U Total units to be assigned costs moose ioooo moose Cost Information Cost per equivalent unit: Direct Materials Conversion Total costs for July in Roasting Department Total equivalent units EDD EDD Cost per equivalent unit Equivalent Units of Production The Converting Department of Hopkinsville Company:r had 1,080 units in work in process at the beginning of the period, which were 70% complete. During the period, 22,800 units were completed and transferred to the Packing Department. There were 1,200 units in process at the end of the period, which were 40% complete. Direct materials are placed into the process at the beginning of production. Determine the number of equivalent units of production with respect to direct materials and conversion costs. If an amount is zero, enter in "0". Hopkinsville Company Number of Equivalent Units oi Production whole Units Direct Materials Equivalent Units Conversion Equivalent Units Inventory in process, beginning Cl Started and completed :l Transferred to Packing Department :l Inventory in process, ending E Total i:i DDDDD UDDDD Equivalent Units of Production Units of production data for the two departments of Continental Cable and Wire Companyr for November of the current scal vear are as follows: Drawing Winding Department Department I 3,100I units, 55% 2,000 units, Hind: Work In process, November 1 completed completed Completed and transferred to next processing I . . 111,000 units 110,300 units department during November I 6,200 units, 50% 2,?00 units, 10% Work In process, November 30 completed completed a. If all direct materials are placed in process at the beginning of production, determine the direct materials and conversion equivalent units of production for November for the Drawing Department. If an amount is zero, enter in "[1". Drawing Department Direct Materials and Conversion Equivalent Units of Production For November Whole Units Direct Materials Equivalent Units Conversion Equivalent Units Inventory in process, November 1 [:i Started and completed in November [:i Transferred to Winding Department in November Ci Inventory in process, November 30 Ci Total [:i Bll DDDDD \fEquivalent Units of Production The following information concerns production in the Baking Department for March. All direct materials are placed in process at the beginning of production. ACCOUNT Work in ProcessBaking Department ACCOUNT ND. Balance Date Item Debit Credit Debit Credit Mar. 1 Bal., 73200 unitsr 2193 completed 9,120 31 Direct materials, 129,600 units 246,240 255,350 31 Direct labor 65,930 321,290 31 Factory overhead 3?,0?8 358,368 31 Goods nished, 131,400 units 346,380 11,983 31 Bel. ? units, 2,15 completed 11,988 a. Determine die number of units in Iwork in process inventory at March 31. la. Detennine the equivalent units of production for direct materials and conversion costs in March. If an amount is zero, enter in "".[1 Baking Department Equivalent Units oi Production [or Direct Materials and Conversion Costs For March Equivalent Units Equivalent Units Whole Units . . . Direct Materials Conversion 31 Direct materials, 129.6EID units 246,240 255,360 31 Direct labor 65.931] 321,291] 31 Factory overhead 3?,0?8 358,368 31 Goods nished, 131,400 units 346,380 11,988 31 Bal. ? units, 2f5 completed 11,988 a. Determine the number of units in Work in process inventory at March 31. I3. Determine the equivalent units of production for direct materials and conversion costs in March. If an amount is zero, enter in "0'. Baking Department Equivalent Units of Production for Direct Materials and Conversion Costs ) For March Equivalent Units Equivalent Units Whole Units . . . Direct Materials Conversmn Inventory in process, March 1 I: Started and completed in March D Transferred to nished goods in March D Inventory in process, March 31 l: Total I: DDDDD ||U|DD|DD 1 Costs per Equivalent Unit The following information concerns production in the Baking Department for March. All direct materials are placed in process at the beginning of production. ACCOUNT Work in ProcessBaking Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Mar. 1 Bal., 5,400 units, 4,!5 completed 14,472 31 Direct materials, 9?,200 units 194,400 208,8?2 31 Directlabor 55,640 264,512 31 Factory overhead 31.300 295,812 31 Goods nished, 98,400 units 285,144 10,668 ) 31 Bal. ? units, 35 completed 10,668 a. Based on the above data, determine each cost listed below. Round "cost per equivalent unit" answers to the nearest cent. 1. Direct materials cost per equivalent unit. 2. Conversion cost per equivalent unit. 3. Cost of the beginning work in process completed during March. 4. Cost of units started and completed during March. 5. lCost of the ending work in process. DEEDS b. Assuming that the direct materials cost is the same for February and March, did the conversion cost per equivalent unit increase, decrease, or remain v