PR 20-2A Cost of production report Robusta Coffee Company 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 March 31, 2012: ACCOUNT Work in Process-Roasting Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Mar. 1 Bal., 1,050 units, 30% completed 4,997 31 Direct materials,16,200 units 72,900 77,897 31 Direct labor 10,800 88,697 31 Factory overhead 8,910 97,607 31 Goods transferred, 16,400 units 31 Bal., 2 units, 40% completed Instructions 1. Prepare a cost of production report, and identify the missing amounts for Work in Process-Roasting Department. 2. Assuming that the March 1 work in process inventory includes $4,578 of direct ma- terials, determine the increase or decrease in the cost per equivalent unit for direct materials and conversion between February and March. UNITS Units charged to production: ROBUSTA COFFEE COMPANY Cost of Production Report-Roasting Department For the Month Ended March 31, 2012 Inventory in process, March 11 Received from materials storeroom Total units accounted for by the Roasting Department Units to be assigned cost Inventory in process, March 1 ( complete) Started and completed in March Transferred to Packing Department in March. Inventory in process, March 31 ( complete) Total units to be assigned cost COSTS Costs per equivalent unit Total costs for March in Roasting Department Total equivalent units Cost per equivalent unit Costs assigned to production: Inventory in process, March 1 Costs incurred in March Total costs accounted for by the Roasting Department Costs allocated to completed and partially completed units: Inventory in process, March 1 To complete inventory in process, March 11 Cost of completed March 1 work in process Started and completed in March Transferred to Packing Department in March Inventory in process, March 31 Total costs assigned by the Roasting Department March 1, work in process Less direct materials Conversion costs Conversion cost equivalent units: Units in process Percent complete Equivalent units March costs per equivalent unit February costs per equivalent unit Total costs for March in Roasting Department Total equivalent units Cost per equivalent unit Increase (decrease) Edvalent Units Whole Unite Direct Materiale Conversion Direct Materials Costs Conversion Total Direct Materials Conversion