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The increases to Work in ProcessRoasting Department for Boston Coffee Company for March 2016 as well as information concerning production are as follows: Work in

The increases to Work in ProcessRoasting Department for Boston Coffee Company for March 2016 as well as information concerning production are as follows: Work in process, March 1, 1,700 pounds, 20% completed $17,000 Coffee beans added during March, 104,900 pounds 586,780 Conversion costs during March 246,620 Work in process, March 31, 1,000 pounds, 70% completed _ Goods finished during March, 105,600 pounds _ Prepare a cost of production report, using the average cost method. If required, round cost per equivalent unit answers to the nearest cent.

Unit Information
Units to account for during production:
Inventory in process, March 1
Received from materials storeroom
Total units accounted for by the Roasting Department
Units to be assigned costs:
Whole Units Equivalent Units of Production
Transferred to finished goods in March
Inventory in process, March 31
Total units to be assigned costs
Cost Information
Costs per equivalent unit:
Costs
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:
Transferred to finished goods in March $
Inventory in process, March 31
Total costs assigned by the Roasting Department $

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