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Whole Units of Production
Units to account for during production:
Inventory in process, December 1
Received from materials storeroom
Total units accounted for by the Roasting Department
Units to be assigned cost:
Total costs for December in Roasting Department
Cost per equivalent unit
Costs charged to production:
Inventory in process, December 1
Costs incurred in December
Total costs accounted for by the Roasting Department
Costs allocated to completed and partially completed units:
Total costs assigned by the Roasting Department
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For the Month Ended December 31
Cost of Production Report – Roasting Department
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Whole Units of Production
Units to account for during production:
Total units accounted for by the Roasting Department 220,900
Units to be assigned cost:
For the Month Ended December 31
Cells with non-gray backgrounds are protected and cannot be edited.
Answers are entered in the cells with gray backgrounds.
Cost of Production Report – Roasting Department