Abica 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 May 31, 2014:

Instructions
1. Prepare a cost of production report, and identify the missing amounts for Work in Process€”Roasting Department.
2. Assuming that the May 1 work in process inventory includes $ 5,232 of direct materials, determine the increase or decrease in the cost per equivalent unit for direct materials and conversion between April andMay.

Transcribed Image Text:

ACCOUNT Work in Process-Roasting Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit May| 11 Bal., 1,200 units, 30% completed 31 Direct materials, 18,900 units 31 Direct labor 31 Factory overhead 81,270 12,400 8,060 5,610 86,880 99,280 107,340 31 Goods transferred, 18,200 units 31 Bal.. |units, 40% completed