The debits to work in process—roasting department for morning brew coffee company for august, together with information concerning production, are as follows:
work in process, august 1, 700 pounds, 60% completed $4,410*
*direct materials (700 x $5.1) $3,570
conversion (700 x 60% x $2) 840
$4,410
coffee beans added during august, 22,000 pounds 111,100
conversion costs during august 45,171
work in process, august 31, 1,100 pounds, 30% completed ?
goods finished during august, 21,600 pounds ?
all direct materials are placed in process at the beginning of production.
a. prepare a cost of production report, presenting the following computations:
direct materials and conversion equivalent units of production for august.
direct materials and conversion costs per equivalent unit for august.
cost of goods finished during august.
cost of work in process at august 31.
if an amount is zero, enter in "0". for the cost per equivalent unit, round your answer to two decimal places.
morning brew coffee company
cost of production report-roasting department
for the month ended august 31
unit information
units charged to production:
inventory in process, august 1
received from materials storeroom
total units accounted for by the roasting department
units to be assigned costs:
equivalent units
whole units direct materials (1) conversion (1)
inventory in process, august 1
started and completed in august
transferred to finished goods in august
inventory in process, august 31
total units to be assigned costs
cost information
cost per equivalent unit:
direct materials conversion
total costs for august in roasting department $ $
total equivalent units
cost per equivalent unit (2) $ $
costs assigned to production:
direct materials conversion total
inventory in process, august 1 $
costs incurred in august
total costs accounted for by the roasting department $
costs allocated to completed and partially completed units:
inventory in process, august 1 balance $
to complete inventory in process, august 1 $ $
cost of completed august 1 work in process $
started and completed in august
transferred to finished goods in august (3) $
inventory in process, august 31 (4)
total costs assigned by the roasting department $
b. compute and evaluate the change in cost per equivalent unit for direct materials and conversion from the previous month (july). if required, round your answers to the nearest cent.
increase or decrease amount
change in direct materials cost per equivalent unit $
change in conversion cost per equivalent unit $

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Explanation:

Morning Brew Coffee Company

Cost of Production Report-Roasting Department

Month End, August 31

Unit Information

Units charged to production:

Inventory , August1                                                       700

Materials received from  storeroom                                  22000

Total units accounted for by the Roasting Department22700

assigned costs Units:

                                                                                   Equivalent Units

                                                   Whole               Direct         Conversion                                          

                                                    Units                 Materials

Inventory in process, August 1700              0                         280

Started and completed in August 20900    20900                 20900

Transferred to Packing Department- 21600  20900          21180

inAugust

Inventory in process, August 311100                1100                  330

Total units to be assigned costs22700        22000          21510

Cost Information

Costs per equivalentunit:

                                                                     Direct MaterialsConversion

Total costs for August in                                     111100        45171

Roasting Department

Total equivalent units                                             2200021510

Cost per equivalent unit                                        5.05          2.1

Costs charged to production:

                                                      Direct MaterialsConversionTotal

Inventory in process, August 1                                          4410

Costs incurred in August                                                 156271

Total costs accounted for by the RoastingDepartment  160681

Cost allocated to completed and partiallycompleted units:    

Inventory in process, August 1balance                           4410

To complete inventory in process, August  0             588           588

Cost of completed August 1 work inprocess                    4998

Started and completed in August105545           43890          149435

Transferred to Packing Department inAugust                  154433

Inventory in process, August 31           5555             693        6248

Total costs assigned by the                                                   160681

RoastingDepartment

2    

                                                                   Increase or DecreaseAmount  

Change in direct materials cost per                      Decrease          0.05  

equivalent unit

Change in conversion cost perequivalent unit         Increase          0.1  

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