ACCOUNT Work in ProcessRoasting Department							ACCOUNT NO.
Date		Item	Debit		Credit		Balance
							Debit		Credit
July	1	Bal., 7,900 units, 2/5 completed					20,382
	31	Direct materials, 316,000 units	758,400				778,782
	31	Direct labor	153,300				932,082
	31	Factory overhead	38,316				970,398
	31	Goods transferred, 317,000 units			?
	31	Bal., ? units, 4/5 completed					?

Required:

1. Prepare a cost of production report, and identify the missing amounts for Work in ProcessRoasting Department. If an amount is zero, enter "0". When computing cost per equivalent units, round to two decimal places.

Arabica Highland Coffee Company
Cost of Production Report-Roasting Department
For the Month Ended July 31
Unit Information
Units charged to production:
Inventory in process, July 1			...
Received from materials storeroom			...
Total units accounted for by the Roasting Department			...
Units to be assigned costs:
		Equivalent Units
	Whole Units	Direct Materials	Conversion
Inventory in process, July 1	fill in the blank dcf7d5fe7061ffe_4	fill in the blank dcf7d5fe7061ffe_5	fill in the blank dcf7d5fe7061ffe_6
Started and completed in July	fill in the blank dcf7d5fe7061ffe_7	fill in the blank dcf7d5fe7061ffe_8	fill in the blank dcf7d5fe7061ffe_9
Transferred to Packing Department in July	fill in the blank dcf7d5fe7061ffe_10	fill in the blank dcf7d5fe7061ffe_11	fill in the blank dcf7d5fe7061ffe_12
Inventory in process, July 31	fill in the blank dcf7d5fe7061ffe_13	fill in the blank dcf7d5fe7061ffe_14	fill in the blank dcf7d5fe7061ffe_15
Total units to be assigned costs	fill in the blank dcf7d5fe7061ffe_16	fill in the blank dcf7d5fe7061ffe_17	fill in the blank dcf7d5fe7061ffe_18
Cost Information
Costs per equivalent unit:
		Direct Materials	Conversion
Total costs for July in Roasting Department		$fill in the blank dcf7d5fe7061ffe_19	$fill in the blank dcf7d5fe7061ffe_20
Total equivalent units		fill in the blank dcf7d5fe7061ffe_21	fill in the blank dcf7d5fe7061ffe_22
Cost per equivalent unit		$fill in the blank dcf7d5fe7061ffe_23	$fill in the blank dcf7d5fe7061ffe_24
Costs charged to production:
	Direct Materials	Conversion	Total
Inventory in process, July 1			$fill in the blank dcf7d5fe7061ffe_25
Costs incurred in July			fill in the blank dcf7d5fe7061ffe_26
Total costs accounted for by the Roasting Department			$fill in the blank dcf7d5fe7061ffe_27
Cost allocated to completed and partially completed units:
Inventory in process, July 1 balance			$fill in the blank dcf7d5fe7061ffe_28
To complete inventory in process, July 1	$fill in the blank dcf7d5fe7061ffe_29	$fill in the blank dcf7d5fe7061ffe_30	fill in the blank dcf7d5fe7061ffe_31
Cost of completed July 1 work in process			$fill in the blank dcf7d5fe7061ffe_32
Started and completed in July	fill in the blank dcf7d5fe7061ffe_33	fill in the blank dcf7d5fe7061ffe_34	fill in the blank dcf7d5fe7061ffe_35
Transferred to Packing Department in July			$fill in the blank dcf7d5fe7061ffe_36
Inventory in process, July 31	fill in the blank dcf7d5fe7061ffe_37	fill in the blank dcf7d5fe7061ffe_38	fill in the blank dcf7d5fe7061ffe_39
Total costs assigned by the Roasting Department			$fill in the blank dcf7d5fe7061ffe_40

2. Assuming that the July 1 work in process inventory includes $18,170 of direct materials, determine the increase or decrease in the cost per equivalent unit for direct materials and conversion between June and July. If required, round your answers to the nearest cent.

	Increase or Decrease	Amount
Change in direct materials cost per equivalent unit		$
Change in conversion cost per equivalent unit		$