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UNITS
Equivalent Units
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
COSTS
Costs
Unit costs:
Total costs for December in Roasting Department
Total equivalent units
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:
Transferred to Packing Department in December
Inventory in process, December 31
Total costs assigned by the Roasting Department
0%
[Key code here]
Problem 18(3)-5A
Name:
Section:
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SUNRISE COFFEE COMPANY
For the Month Ended December 31, 2014
Cost of Production Report - Roasting Department
Answers are entered in the cells with gray backgrounds.
Score:
Key Code:
Instructions
An asterisk (*) will appear to the right of an incorrect entry.
UNITS
Equivalent Units
Whole Units of Production
Units to account for during production:
Inventory in process, December 1 10,500
COSTS
Costs
Unit costs:
Total costs for December in Roasting Department 572,130$
For the Month Ended December 31, 2014
SUNRISE COFFEE COMPANY
Problem 18(3)-5A
Name:
Solution
Section:
Score:
Instructions
Cells with non-gray backgrounds are protected and cannot be edited.
Answers are entered in the cells with gray backgrounds.
ON
Cost of Production Report - Roasting Department
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