The increases to Work in ProcessRoasting Department for Highlands Coffee Company for May 2016 as well as information concerning production are as follows: Work in process, May 1, 1,150 pounds, 40% completed $ 1,700 Coffee beans added during May, 10,900 pounds 28,600 Conversion costs during May 12,504 Work in process, May 31, 800 pounds, 80% completed _ Goods finished during May, 11,250 pounds _

Prepare a cost of production report, using the average cost method. If required, round cost per equivalent unit answers to the nearest cent. Highlands Coffee Company Cost of Production Report-Roasting Department For the Month Ended May 31, 2016 Unit Information Units to account for during production: Inventory in process, May 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 May Inventory in process, May 31 Total units to be assigned costs Cost Information Costs per equivalent unit: Costs Total costs for May in Roasting Department $ Total equivalent units Cost per equivalent unit $ Costs assigned to production: Inventory in process, May 1 $ Costs incurred in May Total costs accounted for by the Roasting Department $ Costs allocated to completed and partially completed units: Transferred to finished goods in May $ Inventory in process, May 31 Total costs assigned by the Roasting Department $ 3 more Check My Work uses remaining.