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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 account for by the Roasting Department
Units to be assigned cost:
Transferred to Packing Department in December
Inventory in process, December 31 ( complete)
Total units to be assigned cost
Unit costs:
Total costs for December in Roasting Department
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:
Transferred to Packing Department in December
Inventory in process, December 31
Total costs assigned by the Roasting Department
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For the Month Ended December 31, 2014
Cost of Production Report – Roasting Department
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