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QUICK PLEASEES ACCOUNT NO. Item Credit Hana Coffee Company roasts and packs coffee beans. The process begins by placing coffee beans into the Roasting Department.

QUICK PLEASEES
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ACCOUNT NO. Item Credit Hana 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 July 31: ACCOUNT Work in Process - Roasting Department Balance Date Debit Debit Credit July 1 Bal., 7,000 units, 2/5 completed 16,660 31 Direct materials, 315,000 units 693,000 709,660 31 Direct labor 152,100 861,760 31 Factory overhead 37,980 899,740 31 Goods transferred, 316,000 units 31 Bal., 2 units, 3/5 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 Unit Information Cost of Production Report-Roasting Department For the Month Ended July 31 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: Whole Units Equivalent Units Direct Materials Conversion

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