Mountain Air Coffee Company roasts and packs coffee beans. The process begins by placing coffee beans into the Roasting Department. From the Roasting Department, coffee beans are then transferred to the Packing Department. The following is a partial work in process account of the Roasting Department at October 31, 2008:

Instructions
1. Prepare a cost of production report, and identify the missing amounts for Work in Process€”Roasting Department.
2. Assuming that the October 1 Work in Process inventory includes $67,800 of direct materials, determine the increase or decrease in the cost per equivalent unit for direct materials and conversion between September andOctober.

Transcribed Image Text:

ACCOUNT Work in Process-Roasting Department ACCOUNT NO. Balance Date Item Debit Credit DebitCredit Oct. Ba 12,000 units, 2ls 84,600 1,709,100 2,278,000 2,706,480 completed 31 Direct materials, 285,000 units 31 Direct labor 31 Factory overhead 31 Goods finished, 276,800 units 31B 2 units, 4 completed 1,624,500 568,900 428,480