Robusta 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 March 31, 2012:

1. Prepare a cost of production report, and identify the missing amounts for Work in Process€”Roasting Department.
2. Assuming that the March 1 work in process inventory includes $4,578 of direct materials, determine the increase or decrease in the cost per equivalent unit for direct materials and conversion between February and March.

Transcribed Image Text:

ACCOUNT NO. ACCOUNT Work in Process-Roasting Department Balance Debit Credit Date Debit Item Credit Mar. 1 Bal., 1,050 units, 30% completed 31 Direct materials, 16,200 units 31 Direct labor 31 Factory overhead 31 Goods transferred, 16,400 units Bal., ? units, 40% completed 4,997 77,897 88,697 97,607 72,900 10,800 8,910 31