Question

need help with bottom 2

O O Ouction Report Hana Coffee Company roasts and packs coffee beans. The process begins by placing coffee beans into the Roasting Roasting Department, coffee beans are then transferred to the Packing Department. The following is a partial work i Roasting Department at July 31: ACCOUNT Work in Process-Roasting Department ACCOUNT NO. Date Item Debit Credit July Balance Debit Credit 18,104 707,954 837,754 689,850 129,800 1 Bal., 7,300 units, 4/5 completed 31 Direct materials, 328,500 units 31 Direct labor 31 Factory overhead 31 Goods transferred, 329,000 units 31 Bal., 2 units, 1/5 completed 32,460 870,214 Required: 1. Prepare a cost of production report, and identify the missing amounts for Work in Process --Roasting Department. If an al enter "0". When computing cost per equivalent units, round to two decimal places. Hana Coffee Company Cost of Production Report-Roasting Department For the Month Ended July 31 Tinit Information

Answer 1

Answer is given below for the last part

Change in direct material cost per equivalent unit Change in conversion cost per equivalent unit increase Decrease $0.09 -$0.09 Working notes: Material opening WIP Equivalent units Cost per equivalent unit for June month Cost per equivalent unit in July month Difference Comments $14,660 7,300 $2.01 $2.10 Conversion Cost $3,444 5,840 (7,300*4/5) $0.59 $0.50 -$0.09 Decrease $0.09 Increase