ACCOUNT Work in Process—Roasting Department ACCOUNT NO. Date Item Debit Credit Balance Debit Credit July 1 Bal., 5,100 units, 80% completed 17,034 31 Direct materials, 204,000 units 571,200 588,234 31 Direct labor 113,000 701,234 31
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| ACCOUNT Work in Process—Roasting Department | ACCOUNT NO. | |||||||
| Date | Item | Debit | Credit | Balance | ||||
| Debit | Credit | |||||||
| July | 1 | Bal., 5,100 units, 80% completed | 17,034 | |||||
| 31 | Direct materials, 204,000 units | 571,200 | 588,234 | |||||
| 31 | Direct labor | 113,000 | 701,234 | |||||
| 31 | Factory overhead | 28,218 | 729,452 | |||||
| 31 | Goods transferred, 205,000 units | ? | ||||||
| 31 | Bal., ? units, 20% completed | ? |
Required:
1. Prepare a cost of production report, and identify the missing amounts for Work in Process—Roasting Department. If an amount box does not require an entry, leave it blank. When computing cost per equivalent units, round to two decimal places.
| Mochaccino Express 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 | fill in the blank f90722098f8cf9f_1 |
| Received from materials storeroom | fill in the blank f90722098f8cf9f_2 |
| Total units accounted for by the Roasting Department | fill in the blank f90722098f8cf9f_3 |
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