The increases to Work in Process€”Roasting Department for Boston Coffee Company for March 2012 as well as information concerning production are as follows:

Prepare a cost of production report, using the average cost method.

Work in process, March 1,650 pounds, 40% completed Coffee beans added during March, 12,300 pounds Conversion costs during March Work in process, March 31, 900 pounds, 80% completed Goods finished during March, 12,050 pounds $ 1,050 32,170 17,860