=+E9 Cost ofproduction reportaverage cost method SPREADSHEET y Cost per equivalent unit, $2.15 The increases to Work in Process—Cooking Department for Boston Beans Company for Janu¬

ary 2008 as well as information concerning production are as follows:

Work in process,January 1, 1,000 pounds, 40% completed $ 900 Beans added duringjanuary, 58,200 pounds 92,400 Conversion costs duringjanuary 33,593 Work in process,January 31, 600 pounds, 70% completed —

Goods finished duringjanuary, 58,600 pounds —