WEEK 2 ASSIGNMENTS Equivalent Units of Production Prob. 3-5A (MAN) Sunrise Coffee Company Cost of Production Report-Roasting Department For the Month Ended December 31 Whole UNITS Units Units charged to production: Inventory in process, December 1 10,500 Received from materials storeroom 210,400 Total units accounted for by the Roasting Department 220,900 Units to be assigned costs: Transferred to Packing Department in December 208,900 Inventory in process, December 31 (25% completed) 12,000 Total units to be assigned costs 220,900 208,900 3,0002 211,900 1 * 10,500 units + 210,400 units - 208,900 units 2 25% units * 12,000 units $572,130 +211,900 $ 2.70 COSTS Cost per equivalent unit: Total costs for December in Roasting Department Total equivalent units Cost per equivalent unit Costs charged to production: Inventory in process, December 1 Costs incurred in December Total costs accounted for by the Roasting Department Costs allocated to completed and partially completed units: Transferred to Packing Department in December (208,900 units * $2.70) Inventory in process, December 31 (12,000 units x 25% * $2.70) Total costs assigned by the Roasting Department $ 21,000 551,130* $572,130 $564,030 8,100 $572,130 * $246,800+ $135,700 + $168,630 WEEK 2 ASSIGNMENTS Equivalent Units of Production Prob. 3-5A (MAN) Sunrise Coffee Company Cost of Production Report-Roasting Department For the Month Ended December 31 Whole UNITS Units Units charged to production: Inventory in process, December 1 10,500 Received from materials storeroom 210,400 Total units accounted for by the Roasting Department 220,900 Units to be assigned costs: Transferred to Packing Department in December 208,900 Inventory in process, December 31 (25% completed) 12,000 Total units to be assigned costs 220,900 208,900 3,0002 211,900 1 * 10,500 units + 210,400 units - 208,900 units 2 25% units * 12,000 units $572,130 +211,900 $ 2.70 COSTS Cost per equivalent unit: Total costs for December in Roasting Department Total equivalent units Cost per equivalent unit Costs charged to production: Inventory in process, December 1 Costs incurred in December Total costs accounted for by the Roasting Department Costs allocated to completed and partially completed units: Transferred to Packing Department in December (208,900 units * $2.70) Inventory in process, December 31 (12,000 units x 25% * $2.70) Total costs assigned by the Roasting Department $ 21,000 551,130* $572,130 $564,030 8,100 $572,130 * $246,800+ $135,700 + $168,630