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Enter a zero in cells you would otherwise leave blank.
1.
UNITS
Whole Units Direct Materials Conversion
Units to be assigned cost:
Inventory in process, July 1 ( complete)
Started and completed in July
Transferred to Packing Department in July
Inventory in process, July 31 ( complete)
Total units to be assigned costs
COSTS
Direct Materials Conversion Total
Cost per equivalent unit:
Total costs for July in Roasting Department
Total equivalent units
Cost per equivalent unit
Costs assigned to production:
Inventory in process, July 1
Costs incurred in July
Total costs accounted for by the Roasting Department
Costs allocated to completed and partially completed units:
Inventory in process, July 1
To complete inventory in process, July 1
Cost of completed July 1 work in process
Started and completed in July
Transferred to Packing Department in July
Inventory in process, July 31
Total costs assigned by the Roasting Department
2.
July 1, work in process
Less direct materials
Conversion costs
Equivalent Units
Costs
0%
[Key code here]
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Score:
Key Code:
Cost of Production Report – Roasting Department
For the Month Ended July 31
Instructions
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Hana Coffee Company
Problem 17(3)-2A
Name:
Section:
Conversion cost equivalent units:
Units in process
Percent complete x
Equivalent units
Direct Materials Conversion
July costs per equivalent unit (from part 1)
An asterisk (*) will appear to the right of an incorrect entry.
Enter a zero in cells you would otherwise leave blank.
1.
UNITS
Whole Units Direct Materials Conversion
COSTS
Direct Materials Conversion Total
Equivalent Units
Costs
Hana Coffee Company
Cost of Production Report – Roasting Department
For the Month Ended July 31
Problem 17(3)-2A
Name:
Solution
Section:
Instructions
Cells with non-gray backgrounds are protected and cannot be edited.
Answers are entered in the cells with gray backgrounds.
ON
Score:
Conversion cost equivalent units: