The increases to Work in Process-Roasting Department for Boston Coffee Company for March 2016 as well as information concerning production are as follows:

Work in process, March 1, 1,000 pounds, 50% completed- $12,520

Coffee beans added during March, 61,700 pounds - 431,800

conversion costs during March -181,480

Work in process, March 31, 600 pounds, 80% completed -

Goods finished during March, 62,100 pounds

Prepare a cost of production report, using the average cost method. If required, round cost per equivalent unit answers to the nearest cent.

Print Item Boston Coffee Company Cost of Production Report-Roasting Department For the Month Ended March 31, 2016 Unit Information Units to account for during production: Inventory in process, March 1 Receivd from materials storeroom Total units accounted for by the Roasting Department Units to be assigned costs: Transferred to finished goods in March Inventory in process, March 31 Total units to be assigned costs Costs per equivalent unit: Total costs for March in Roasting Department Total equivalent units Cost per equivalent unit Costs assigned to production: Inventory in process, March 1 Whole Units Equivalent Units of Production Cost Information Costs $ Check My Work Print ltem Units to be assigned costs: Transferred to finished goods in March Inventory in process, March 31 Total units to be assigned costs +2 Whole Units Cost Information Costs per equivalent unit: Total costs for March in Roasting Department Total equivalent units Cost per equivalent unit Costs assigned to production: Inventory in process, March 1 Costs incurred in March Total costs accounted for by the Roasting Department Costs allocated to completed and partially completed units: Transferred to finished goods in March Inventory in process, March 31 Total costs assigned by the Roasting Department Equivalent Units of Production Costs 4 $ $ $ Check My Work