Fresh Mountain 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, 2016:

Instructions
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 $5,700 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 Work in Process-Roasting Department ACCOUNT NO. Balance Date Item DebltCredit CrtDebltCredit 6,150 93,120 105,020 110,792 Mar. | 1 | Bal., 1,500 units, 30% completed 31 Direct materials, 22,300 units 31 Direct labor 31 Factory overhead 31 Goods transferred, 21,700 units 31 | Bal."-units, 40% completed 86,970 11,900 5,772