the cost of direct materials transferred into the rolling department of oak ridge steel company is $432,000. the conversion cost for the period in the rolling department is $144,150. The total equivalent units for direct materials and conversion are 2,400 tons and 2,325 tons, respectively. determine the direct materials and conversion costs per equivalent unit

JIL UNU LUMTUM IUI NUVEM U ule uleul ISU yuddied TUL Winding Department Drawing Department 5,000 units, 40% completed Work in process, November 1 3,200 units, 80% completed Completed and transferred to next processing department during November 95,000 units 95,100 units Work in process, November 30 6,200 units, 60% completed 3,100 units, 15% completed a. If all direct materials are placed in process at the beginning of production, determine the direct materials and conversion equivale production for November for the Drawing Department. If an amount is zero, enter in "0" 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 Started and completed in November Transferred to Winding Department in November Inventory in process, November 30 Total Check My Work Cost of Production Report 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 ACCOUNT NO. Balance Date Item Debit Credit Credit July 1 Bal., 30,000 units, 10% completed 31 Direct materials, 155,000 units 31 Direct labor 31 Factory overhead 31 Goods transferred, 149,000 units 31 Bal., 2 units, 45% completed Required: 620,000 90,000 33,272 Debit 121,800 741,800 831,800 865,072 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 the nearest cent. Hana Coffee Company Cost of Production Report Roasting Department For the Month Ended July 31 Unit formation