PR $17-2$A Cost of production report

Obj. $2,4$

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

$\backslash$table$[[$Date$,$Item,Debit,Credit,Balance$],[$Debit$,$Credit$],[$July$,$Bal., $30,000$ units, $10\%$ completed,,,$121,800,],[,$Direct materials, $155,000$ units,$620,000,,741,800,],[,$Direct labor,$90,000,,831,800,],[,$Factory overhead,$33,272,,865,072,],[,$Goods transferred, $149,000$ units,,?,,$],[,$Bal., $?$ units, $45\%$ completed,,,?,$]]$

Instructions

Prepare a cost of production report, and identify the missing amounts for Work in ProcessRoasting Department.

Assuming that the July $1$ work in process inventory includes $$119,400$ of direct materials, determine the increase or decrease in the cost per equivalent unit for direct materials and conversion between June and July.

Chapter $18$ Activity$-$Based Costing

$931$

The activity$-$base usage quantities and units produced for each product were as follows:

$\backslash$table$[[$Activity Base,Elliptical Machines,Treadmills$],[$Machine hours,$600,400],[$Direct labor hours,$190,223],[$Setups$,30,30],[$Inspections$,15,25],[$Production orders,$40,30],[$Purchase orders,$318,85],[$Units produced,$500,320]]$

Use the activity rate and usage information to determine the total activity cost and activity cost per unit for each product.