The debits to Work in Process—Roasting Department for St. Arbucks Coffee Company for July 2016, together...

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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) $1,680
Conversion (600 X 40% X $1.1) $264
$1,944
Coffee beans added during July, 19,000 pounds 52,250
Conversion costs during July 22,512
Work 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 Company
Cost of Production Report-Roasting Department
For the Month Ended July 31, 2016
Unit Information
Units charged to production:
Inventory in process, July 1
Received from materials storeroom
Total units accounted for by the RoastingDepartment
Units to be assigned costs:
Equivalent Units
Whole Units Direct Materials (1) Conversion (1)
Inventory in process, July 1
Started and completed in July
Transferred to finished goods in July
Inventory in process, July 31
Total units to be assigned costs
Cost Information
Costs per equivalent unit:
Direct Materials Conversion
Total costs for July in Roasting Department $ $
Total equivalent units
Cost per equivalent unit (2) $ $
Costs assigned to production:
Direct Materials Conversion Total
Inventory in process, July 1 $
Costs incurred in July
Total 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 July
Transferred 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 Decrease Amount
Change 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) $1,680
Conversion (600 X 40% X $1.1) $264
$1,944
Coffee beans added during July, 19,000 pounds 52,250
Conversion costs during July 22,512
Work 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 Company
Cost of Production Report-Roasting Department
For the Month Ended July 31, 2016
Unit Information
Units charged to production:
Inventory in process, July 1
Received from materials storeroom
Total units accounted for by the RoastingDepartment
Units to be assigned costs:
Equivalent Units
Whole Units Direct Materials (1) Conversion (1)
Inventory in process, July 1
Started and completed in July
Transferred to finished goods in July
Inventory in process, July 31
Total units to be assigned costs
Cost Information
Costs per equivalent unit:
Direct Materials Conversion
Total costs for July in Roasting Department $ $
Total equivalent units
Cost per equivalent unit (2) $ $
Costs assigned to production:
Direct Materials Conversion Total
Inventory in process, July 1 $
Costs incurred in July
Total 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 July
Transferred 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 Decrease Amount
Change in direct materials cost per equivalent unit $
Change in conversion cost per equivalent unit $
Check My Work1 more Check My Work uses remaining.

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a St Arbucks Coffee Company Cost of Production ReportRoasting Department For the Month Ended July 31 2016 Unit Information Units charged to production Inventory in process July 1 600 Received from materials storeroom 19000 Total units accounted for by the Roasting Department 19600 Units to be assigned costs See Answer

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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.

Work in process, July 1, 600 pounds, 40%completed			$1,944*
	*Direct materials (600 X $2.8)	$1,680
	Conversion (600 X 40% X $1.1)	$264
		$1,944
Coffee beans added during July, 19,000 pounds			52,250
Conversion costs during July			22,512
Work in process, July 31, 1,000 pounds, 40%completed			?
Goods finished during July, 18,600 pounds			?

St. Arbucks Coffee Company
Cost of Production Report-Roasting Department
For the Month Ended July 31, 2016
Unit Information
Units charged to production:
Inventory in process, July 1
Received from materials storeroom
Total units accounted for by the RoastingDepartment
Units to be assigned costs:
		Equivalent Units
	Whole Units	Direct Materials (1)	Conversion (1)
Inventory in process, July 1
Started and completed in July
Transferred to finished goods in July
Inventory in process, July 31
Total units to be assigned costs
Cost Information
Costs per equivalent unit:
		Direct Materials	Conversion
Total costs for July in Roasting Department		$	$
Total equivalent units
Cost per equivalent unit (2)		$	$
Costs assigned to production:
	Direct Materials	Conversion	Total
Inventory in process, July 1			$
Costs incurred in July
Total 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 July
Transferred to finished goods in July (3)			$
Inventory in process, July 31 (4)
Total costs assigned by the RoastingDepartment			$

	Increase or Decrease	Amount
Change in direct materials cost per equivalent unit		$
Change in conversion cost per equivalent unit		$