The increases to Work in ProcessRoasting Department for Highlands Coffee Company for May as well as information concerning production are as follows:

Work in process, May 1, 3,100 pounds, 50% completed	$46,610
Coffee beans added during May, 191,300 pounds	1,608,060
Conversion costs during May	675,850
Work in process, May 31, 1,900 pounds, 90% completed	_
Goods finished during May, 192,500 pounds	_

Prepare a cost of production report, using the average cost method. If required, round cost per equivalent unit answers to the nearest cent.The charges to Work in ProcessAssembly Department for a period, together with information concerning production, are as follows. All direct materials are placed in process at the beginning of production.

Work in Process-Assembly Department
Bal., 7,000 units, 45% completed	23,065	To Finished Goods, 161,000 units	?
Direct materials, 165,000 units @ $1.9	313,500
Direct labor	396,000
Factory overhead	153,945
Bal. ? units, 80% completed	?

Determine the following:

a. The number of units in work in process inventory at the end of the period. fill in the blank fe4ad20effd0056_1 units

Feedback

Units in ending work in process represent units that have been started in the department but have not been completed, and therefore have not been transferred out to finished goods.

b. Equivalent units of production for direct materials and conversion. If an amount is zero or a blank, enter in "0".

	Whole Units	Equivalent Units Direct Materials	Equivalent Units Conversion
Inventory in process, beginning	fill in the blank 4e5fd8fc5fcdfb5_1	fill in the blank 4e5fd8fc5fcdfb5_2	fill in the blank 4e5fd8fc5fcdfb5_3
Started and completed	fill in the blank 4e5fd8fc5fcdfb5_4	fill in the blank 4e5fd8fc5fcdfb5_5	fill in the blank 4e5fd8fc5fcdfb5_6
Transferred to finished goods	fill in the blank 4e5fd8fc5fcdfb5_7	fill in the blank 4e5fd8fc5fcdfb5_8	fill in the blank 4e5fd8fc5fcdfb5_9
Inventory in process, ending	fill in the blank 4e5fd8fc5fcdfb5_10	fill in the blank 4e5fd8fc5fcdfb5_11	fill in the blank 4e5fd8fc5fcdfb5_12
Total units	fill in the blank 4e5fd8fc5fcdfb5_13	fill in the blank 4e5fd8fc5fcdfb5_14	fill in the blank 4e5fd8fc5fcdfb5_15

c. Costs per equivalent unit for direct materials and conversion. If required, round your answers to the nearest cent.

	Costs Per Equivalent Unit
Direct Materials	$fill in the blank 750f73016070f9d_1
Conversion	$fill in the blank 750f73016070f9d_2

d. Cost of the units started and completed during the period. $fill in the blank 750f73016070f9d_3

Highlands Coffee Company
Cost of Production Report-Roasting Department
For the Month Ended May 31
Unit Information
Units to account for during production:
Inventory in process, May 1	fill in the blank 1
Received from materials storeroom	fill in the blank 2
Total units accounted for by the Roasting Department	fill in the blank 3
Units to be assigned costs:
	Whole Units	Equivalent Units of Production
Transferred to finished goods in May	fill in the blank 4	fill in the blank 5
Inventory in process, May 31	fill in the blank 6	fill in the blank 7
Total units to be assigned costs	fill in the blank 8	fill in the blank 9
Cost Information
Costs per equivalent unit:
	Costs
Total costs for May in Roasting Department	$fill in the blank 10
Total equivalent units	fill in the blank 11
Cost per equivalent unit	$fill in the blank 12
Costs assigned to production:
Inventory in process, May 1	$fill in the blank 13
Costs incurred in May	fill in the blank 14
Total costs accounted for by the Roasting Department	$fill in the blank 15
Costs allocated to completed and partially completed units:
Transferred to finished goods in May	$fill in the blank 16
Inventory in process, May 31	fill in the blank 17
Total costs assigned by the Roasting Department	$fill in the blank 18