Question: The increases to Work in ProcessRoasting Department for Boston Coffee Company for December 2010 as well as information concerning production are as follows: Work in
Work in process, December 1, 1,500 pounds, 40% completed $ 3,600
Coffee beans added during December, 92,500 pounds 391,420
Conversion costs during December 167,900
Work in process, December 31, 900 pounds, 80% completed —
Goods finished during December, 93,100 pounds —
Prepare a cost of production report, using the average cost method.
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