Cost of Production Report Costs
Cost per equivalent unit:
Total costs for March in Roasting Department
Total equivalent units
Cost per equivalent unit
Costs assigned to production:
Inventory in process, March
Costs incurred in March
Total costs accounted for by the Roasting Department
Costs allocated to completed and partially completed units:
Inventory in process, March balance
To complete inventory in process, March
Cost of completed March work in process
Started and completed in March
Transferred to finished goods in March
Inventory in process, March
Total costs assigned by the Roasting Department
Assuming that the March work in process inventory includes $ of direct materials, determine the increase or decrease in the cost per equivalent unit for direct materials and conversion between February and March. If required, round your answers to two decimal places.
Change in direct materials cost per equivalent unit
Change in conversion cost per equivalent unit
Lui Coffee Company
Cost of Production ReportRoasting Department
For the Month Ended March
