Cost of Production Report Hana Coffee Company roasts and packs coffee beans. The process begins by placing coffee beans into the Roasting Department. From the Roasting Department, coffee beans are then transferred to the Packing Department. The following is a partial work in process account of the Roasting Department at July 31: ACCOUNT Work in Process—Roasting Department ACCOUNT NO. Date Item Debit Credit Balance Debit Credit July 1 Bal., 7,400 units, 4/5 completed     23,236       31 Direct materials, 333,000 units 865,800     889,036       31 Direct labor 185,200     1,074,236       31 Factory overhead 46,248     1,120,484       31 Goods transferred, 334,000 units   ?         31 Bal., ? units, 2/5 completed     ?     Required: 1.  Prepare a cost of production report, and identify the missing amounts for Work in Process—Roasting Department. If an amount is zero, enter "0". When computing cost per equivalent units, round to two decimal places. Hana Coffee Company Cost of Production Report-Roasting Department For the Month Ended July 31 Unit Information Units charged to production: Inventory in process, July 1 fill in the blank 327527059fb8045_1 Received from materials storeroom fill in the blank 327527059fb8045_2 Total units accounted for by the Roasting Department fill in the blank 327527059fb8045_3 Units to be assigned costs:     Equivalent Units   Whole Units Direct Materials Conversion Inventory in process, July 1 fill in the blank 327527059fb8045_4 fill in the blank 327527059fb8045_5 fill in the blank 327527059fb8045_6 Started and completed in July fill in the blank 327527059fb8045_7 fill in the blank 327527059fb8045_8 fill in the blank 327527059fb8045_9 Transferred to Packing Department in July fill in the blank 327527059fb8045_10 fill in the blank 327527059fb8045_11 fill in the blank 327527059fb8045_12 Inventory in process, July 31 fill in the blank 327527059fb8045_13 fill in the blank 327527059fb8045_14 fill in the blank 327527059fb8045_15 Total units to be assigned costs fill in the blank 327527059fb8045_16 fill in the blank 327527059fb8045_17 fill in the blank 327527059fb8045_18 Cost Information Cost per equivalent unit:   Direct Materials Conversion Total costs for July in Roasting Department $fill in the blank 327527059fb8045_19 $fill in the blank 327527059fb8045_20 Total equivalent units fill in the blank 327527059fb8045_21 fill in the blank 327527059fb8045_22 Cost per equivalent unit $fill in the blank 327527059fb8045_23 $fill in the blank 327527059fb8045_24 Costs assigned to production:   Direct Materials Conversion Total Inventory in process, July 1     $fill in the blank 327527059fb8045_25 Costs incurred in July     fill in the blank 327527059fb8045_26 Total costs accounted for by the Roasting Department     $fill in the blank 327527059fb8045_27 Costs allocated to completed and partially completed units:       Inventory in process, July 1 balance     $fill in the blank 327527059fb8045_28 To complete inventory in process, July 1 $fill in the blank 327527059fb8045_29 $fill in the blank 327527059fb8045_30 fill in the blank 327527059fb8045_31 Cost of completed July 1 work in process     $fill in the blank 327527059fb8045_32 Started and completed in July fill in the blank 327527059fb8045_33 fill in the blank 327527059fb8045_34 fill in the blank 327527059fb8045_35 Transferred to Molding Department in July     $fill in the blank 327527059fb8045_36 Inventory in process, July 31 fill in the blank 327527059fb8045_37 fill in the blank 327527059fb8045_38 fill in the blank 327527059fb8045_39 Total costs assigned by the Roasting Department     $fill in the blank 327527059fb8045_40   2.  Assuming that the July 1 work in process inventory includes $18,500 of direct materials, determine the increase or decrease in the cost per equivalent unit for direct materials and conversion between February and July. If required, round your answers to the nearest cent.   Increase or Decrease Amount Change in direct materials cost per equivalent unit   $fill in the blank 22da4c022ffef97_2 Change in conversion cost per equivalent unit   $fill in the blank 22da4c022ffef97_4

Cost of Production Report: Average Cost Method Sunrise Coffee Company roasts and packs coffee beans. The process begins in the Roasting Department. From the Roasting Department, the coffee beans are transferred to the Packing Department. The following is a partial work in process account of the Roasting Department at December 31: ACCOUNT Work in Process—Roasting Department ACCOUNT NO. Date Item Debit Credit Balance Debit Credit Dec. 1 Bal., 10,500 units, 75% completed       21,000       31 Direct materials, 210,400 units 246,800     267,800       31 Direct labor 135,700     403,500       31 Factory overhead 168,630     572,130       31 Goods transferred, 208,900 units     ? ?       31 Bal., ? units, 25% completed       ?     Required: Prepare a cost of production report, using the average cost method, and identify the missing amounts for Work in Process—Roasting Department. If required, round your cost per equivalent unit answer to the nearest cent. Sunrise…

eBook Show Me HowPrint Item Question Content Area Costs per Equivalent Unit The following information concerns production in the Baking Department for August. All direct materials are placed in process at the beginning of production. ACCOUNT Work in Process—Baking Department ACCOUNT NO. Date Item Debit Credit Balance Debit Balance Credit August 1 Bal., 36,000 units, 3⁄4 completed 207,360  31 Direct materials, 200,000 units 450,000   657,360  31 Direct labor 207,900   865,260  31 Factory overhead 680,400   1,545,660  31 Goods finished, 196,000 units 1,361,660 184,000  31 Bal., ? units, 1⁄2 completed 184,000  a.  Based on the above data, determine each cost listed below. Round "cost per equivalent unit" answers to the nearest cent. Line Item Description Amount 1.  Direct materials cost per equivalent unit $fill in the blank 1 2.  Conversion cost per equivalent unit $fill in the blank 2 3.  Cost of the beginning work in process completed during…

Lui Coffee Company roasts and packs coffee beans. The process begins by placing coffee beans into the Roasting Department. From the Roasting Department, coffee beans are then transferred to the Packing Department. The following is a partial work in process account of the Roasting Department at March 31: ACCOUNT  Work in Process—Roasting Department                          ACCOUNT NO. Date Item Debit Credit BalanceDebit BalanceCredit March 1 Bal., 25,000 units, 10% completed     21,250   31 Direct materials, 600,000 units 450,000   471,250   31 Direct labor 244,600   715,850   31 Factory overhead 415,820   1,131,670   31 Goods transferred, 605,000 units   ?     31 Bal., ? units, 45% completed     ?   Required:1. Prepare a cost of production report, and identify the missing amounts for Work in Process—Roasting Department. If an amount is zero, enter "0". When computing cost per equivalent units, round to the nearest cent. Units Whole Units Equivalent UnitsDirect…

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Print Item Question Content Area Cost of Production Report   Mochaccino Express Coffee Company roasts and packs coffee beans. The process begins by placing coffee beans into the Roasting Department. From the Roasting Department, coffee beans are then transferred to the Packing Department. The following is a partial work in process account of the Roasting Department at July 31:   ACCOUNT Work in Process—Roasting Department ACCOUNT NO. Date Item Debit Credit Balance Debit Credit July 1 Bal., 6,300 units, 60% completed     21,672       31 Direct materials, 252,000 units 756,000     777,672       31 Direct labor 161,500     939,172       31 Factory overhead 40,420     979,592       31 Goods transferred, 253,000 units   ?         31 Bal., ? units, 60% completed     ?     Required: Question Content Area 1. Prepare a cost of production report, and identify the missing amounts for Work in Process—Roasting Department. If an amount box does not require an entry,…

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