Question

-Rosting ACCOUNT Work in Proc Department ACCOUNT NO. Date Item Debit Credit Balance Debit Credit 79,232 225 9cs 854,940 Dec. Bal., 17.400 units, 7555 completed Direct materias, 307,500 units 31 Direct labor 31 Factory overhead Goods transferred, 310,600 422,037 608,473 1,277,777 1,806,250 31 Bal., 7 units, 255s completed Required: Prepare a cost of production report, using the weighted average method, and identify the missing amounts for Work in Process Roasting Department. Assume that direct materials are placed in process during production. It required, round your coat per equivalent unit arswer to two decimal places. Sunrise Coffee Company Cost of Production Report-Roasting Department For the Month Ended December 11 unt Information Lints charged to production: Inwentury in process, December 1 Received from materials storeroom Total unts counted for by the Roasting Department units the ignodcasts 7259 210,4 x Whole Equivalent Units Units of Transferred to Packing Department in December Inventory in proc , December 3! Total units to be assigned wists Last irritITHTHI entut C Total costs for December in casting Department Total equivalent units Cast por equivalent unit Coats assigned to woductie: Inventory in proces, Decomber Casts incurred in December Totales amunted for by the Roastin, Department Costs allocated to completed and partially completed units Transferred to Packing Department in December inventory in process, December 31 Total costs assigned by the Roset ng Departner

Answer 1

Cost of Production Report Roasting Department
For the Month Ended December 31
	Unit Information
Units to account for during production:
Inventory in process, December 1	17800
Received from materials storeroom	307900
Total units accounted for by the Roasting Department	325700
Units to be assigned costs:
	Whole Units	Equivalent Units of Production
Transferred to Packing Department in December	310600	310600
Inventory in process, December 31	15100	3775
Total units to be assigned costs	325700	314375
	Cost Information
Cost per Equivalent unit:
		Costs
Total costs for December in Roasting Department		1886250
Total equivalent units		314375
Cost per equivalent unit		6.00
Costs assigned to production:
Inventory in process, December 1		79032
Costs incurred in December		1807218
Total costs accounted for by the Roasting Department		1886250
Costs allocated to completed and partially completed units:
Transferred to Packing Department in December		1863600	=310600*6
Inventory in process, December 31		22650	=3775*6
Total costs assigned by the Roasting Department		1886250