The debits to Work in Process€”Cooking Department for Euphrates Company for January 2006, together with information concerning production, are as follows:

All direct materials are placed in process at the beginning of production. Prepare a cost of production report, presenting the following computations:
a. Direct materials and conversion equivalent units of production for January.
b. Direct materials and conversion cost per equivalent unit for January.
c. Cost of goods finished during January.
d. Cost of work in process at January 31,2006.

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work in process, January 1, 1,500 pounds, 30% complete 6,753 Direct materials (1,500 x $2.75) $4,125 Conversion (1,500 30%x $5.84) 2,628 $6,753 Beans added during January, 63,500 pounds Conversion costs during January work in process, January 31, 1,800 pounds, 25% completed Goods finished during January, 63,200 pounds 177,800 278,080