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 :
ACCOUNT Work in ProcessRoasting Department ACCOUNT NO Date Item Debit Credit Balance
Debit Balance
Credit
March Bal., units, completed
Direct materials, units
Direct labor
Factory overhead
Goods transferred, units
Bal., units, completed
Required:
Prepare a cost of production report, and identify the missing amounts for Work in ProcessRoasting Department. If an amount is zero, enter When computing cost per equivalent units, round to the nearest cent.
