Answers
Hana coffee company | ||||||||
Cost of production report-Roasting department | ||||||||
For the month ended July 31 | ||||||||
Unit information | ||||||||
Units charged to production: | ||||||||
Inventory in process,July 1 | 6700 | |||||||
Received from materials storeroom | 301500 | |||||||
Total units accounted for by the roasting department | 308200 | |||||||
Units to be assigned costs: | ||||||||
Equivalent units | ||||||||
Whole units | Direct materials | Conversion | ||||||
Inventory in process,July 1 | 6700 | 0 | 4020 | |||||
(6700*3/5) | ||||||||
Started and completed in July | 295300 | 295300 | 295300 | |||||
(302000-6700) | ||||||||
Transferred to packing department in July | 302000 | 295300 | 299320 | |||||
Inventory in process,July 31 | 6200 | 6200 | 1240 | |||||
(308200-302000) | (6200*1/5) | |||||||
Total units to be assigned costs | 308200 | 301500 | 300560 | |||||
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