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The debits to Work in Process—Roasting Department for St.Arbucks Coffee Company for July 2016, together with informationconcerning production, are as follows:Work in process, July 1, 600 pounds, 40%completed$1,944**Direct materials (600 X $2.8)$1,680Conversion (600 X 40% X $1.1)$264$1,944Coffee beans added during July, 19,000 pounds52,250Conversion costs during July22,512Work in process, July 31, 1,000 pounds, 40%completed?Goods finished during July, 18,600 pounds?All direct materials are placed in process at the beginning ofproduction.a. Prepare a cost of production report,presenting the following computations:Direct materials and conversion equivalent units of productionfor July.Direct materials and conversion costs per equivalent unit forJuly.Cost of goods finished during July.Cost of work in process at July 31, 2016.If an amount is zero, enter in "0". For the cost per equivalentunit, round your answer to two decimal places.St. Arbucks Coffee CompanyCost of Production Report-Roasting DepartmentFor the Month Ended July 31, 2016Unit InformationUnits charged to production:Inventory in process, July 1Received from materials storeroomTotal units accounted for by the RoastingDepartmentUnits to be assigned costs:Equivalent UnitsWhole UnitsDirect Materials (1)Conversion (1)Inventory in process, July 1Started and completed in JulyTransferred to finished goods in JulyInventory in process, July 31Total units to be assigned costsCost InformationCosts per equivalent unit:Direct MaterialsConversionTotal costs for July in Roasting Department$$Total equivalent unitsCost per equivalent unit (2)$$Costs assigned to production:Direct MaterialsConversionTotalInventory in process, July 1$Costs incurred in JulyTotal costs accounted for by the RoastingDepartment$Cost allocated to completed and partially completedunits:Inventory in process, July 1 balance$To complete inventory in process, July 1$$Cost of completed July 1 work in process$Started and completed in JulyTransferred to finished goods in July (3)$Inventory in process, July 31 (4)Total costs assigned by the RoastingDepartment$b. Compute and evaluate the change in cost perequivalent unit for direct materials and conversion from theprevious month (June). If required, round your answers to thenearest cent.Increase or DecreaseAmountChange in direct materials cost per equivalent unit$Change in conversion cost per equivalent unit$Check My Work1 more Check My Work uses remaining.The debits to Work in Process—Roasting Department for St.Arbucks Coffee Company for July 2016, together with informationconcerning production, are as follows:Work in process, July 1, 600 pounds, 40%completed$1,944**Direct materials (600 X $2.8)$1,680Conversion (600 X 40% X $1.1)$264$1,944Coffee beans added during July, 19,000 pounds52,250Conversion costs during July22,512Work in process, July 31, 1,000 pounds, 40%completed?Goods finished during July, 18,600 pounds?All direct materials are placed in process at the beginning ofproduction.a. Prepare a cost of production report,presenting the following computations:Direct materials and conversion equivalent units of productionfor July.Direct materials and conversion costs per equivalent unit forJuly.Cost of goods finished during July.Cost of work in process at July 31, 2016.If an amount is zero, enter in "0". For the cost per equivalentunit, round your answer to two decimal places.St. Arbucks Coffee CompanyCost of Production Report-Roasting DepartmentFor the Month Ended July 31, 2016Unit InformationUnits charged to production:Inventory in process, July 1Received from materials storeroomTotal units accounted for by the RoastingDepartmentUnits to be assigned costs:Equivalent UnitsWhole UnitsDirect Materials (1)Conversion (1)Inventory in process, July 1Started and completed in JulyTransferred to finished goods in JulyInventory in process, July 31Total units to be assigned costsCost InformationCosts per equivalent unit:Direct MaterialsConversionTotal costs for July in Roasting Department$$Total equivalent unitsCost per equivalent unit (2)$$Costs assigned to production:Direct MaterialsConversionTotalInventory in process, July 1$Costs incurred in JulyTotal costs accounted for by the RoastingDepartment$Cost allocated to completed and partially completedunits:Inventory in process, July 1 balance$To complete inventory in process, July 1$$Cost of completed July 1 work in process$Started and completed in JulyTransferred to finished goods in July (3)$Inventory in process, July 31 (4)Total costs assigned by the RoastingDepartment$b. Compute and evaluate the change in cost perequivalent unit for direct materials and conversion from theprevious month (June). If required, round your answers to thenearest cent.Increase or DecreaseAmountChange in direct materials cost per equivalent unit$Change in conversion cost per equivalent unit$Check My Work1 more Check My Work uses remaining.