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Work in process, August 1 , 1 , 1 0 0 pounds, 6 0 % completed $ 4 , 0 9 2 = Oirect materials

Work in process, August 1,1,100 pounds, 60% completed
$4,092=
"Oirect materials (1,100$3.00)
Conversion (1,10060%91.20)
Coffee beans added during Aupust, 34,000 pounds
100,300
Cenversion cosits during Augast
43.602
Work in process, August 31,1,800 pounds, s0*s completed
Goods finished during Aupust, 33,300 pounds
Al direct materials are placed in process at the beginning of production.
If an amount is tero, enter in ro". For the cost per eoulumelent unit, round vous mover to the menrest cent.
Mornina Breve Coftes Censpan
cost of Productions neport-Moating Deportmont
Fer the Morsth Ended Aususes 31
tacrease of Decrease
Amount
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