Print tem Cost of Production Report Hana Coffee Company roasts and packs coffee beans. The process begins by placing coffee beans into the Roasting Department. a partial work in process account of the Roasting Department at From the Roasting Department, coffee beans are then transferred to the Packing Department. The following is ACCOUNT Work in Process-Roasting Department ACCOUNT NO. Balance Date Item DebitCredit Debit Credit July 1 Bal., 7,900 units, 2/5 completed 782,100 172,200 43,056 18,802 800,902 973,102 1,016,158 31 Direct materials, 355,500 units 31 Direct labor 31 Factory overhead 31 Goods transtferred, 356,000 units 31 Bal., 2 units, 4/5 completed Required: 1. Prepare a cost of production report, and identify the missing amounts for Work in Process-Roasting Department. If an amount is zero, enter "o. 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 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 Equivalent Units Check My Work 5 more Check My Work uses remaining Previous Next Save and Exit Submit Assignment for Grading Units to be assigned costs: Equivalent Units of Whole Direct Inventory in process, July Started and completed in July Transferred to Packing Department in July Inventory in process, July 31 Total units to be assigned costs Cost per equivalent unit Total Direct Total costs for July in Roasting Department Total equivalent units Cost per equivalent unit Costs assigned to production: Costs Direct Materials Conversion otal Inventory in process, July 1 Costs incurred in July Total costs accounted for by the Roasting Department Costs Total e Costs allocated to completed and partially completed units: Inventory in process, July 1 balance To complete inventory in process,July Cost of completed July 1 work in process Check My Work 5 more Check My Wark uses remaining Previous Next Save and Exit Submit Assignment for Grading Print tem eBook Direct Materials Conversion Total costs for July in Roasting Department Total equivalent units Cost per equivalent unit Costs assigned to production Direct Materials Conversion Total Inventory in process, July 1 Costs incurred in July Total costs accounted for by the Roasting Costs allocated to completed and partially completed units Inventory in process, July 1 ballance To complete inventory in process, July1 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 2. Assuming that the July 1 work in process inventory includes $16,590 of direct materials, determine the increase or decrease in the cost per equivalent unit for direct materials and conversion between February and July. If required, round your answers to the nearest cent. Increase or Decrease Amount Change in direct materials cost per equivalent unit Change in conversion cost per equivalent unit Check My Work 5 more Check My Work uses remaining Previous Next Save and Exit Submit Assignment for Grading
