An asterisk (*) will appear to the right of an incorrect entry. The essay answer will not be graded.
Enter a zero in cells you would otherwise leave blank.
(a)
UNITS
Whole Units Direct Materials Conversion
Units charged to production:
Inventory in process, August 1
Received from materials storeroom
Total units accounted for by the Roasting Department
Units to be assigned cost:
Inventory in process, August 1 ( complete)
Started and completed in August
Transferred to Packing Department in August
Inventory in process, August 31 ( complete)
Total units to be assigned cost
COSTS
Direct Materials Conversion Total
Costs per equivalent unit:
Total costs for August in Roasting Department
Total equivalent units
Cost per equivalent unit (2)
Costs assigned to production:
Inventory in process, August 1
Costs incurred in August
Total costs accounted for by the Roasting Department
Costs allocated to completed and partially completed units:
Inventory in process, August 1
To complete inventory in process, August 1
Cost of completed August 1 work in process
Started and completed in August
Transferred to finished goods in August (3)
Inventory in process, August 31 (4)
Total costs assigned by the Roasting Department
(b)
Direct Materials Conversion
Cost per equivalent unit:
From current period
From beginning inventory
Increase (decrease)
Evaluation comments:
Cells with non-gray backgrounds are protected and cannot be edited.
MORNING BREW COFFEE COMPANY
Cost of Production Report – Roasting Department
For the Month Ended August 31, 2014
Exercise 18(3)-16
Name:
Section:
[Key essay answer here]
(1) Equivalent Units
Costs
0%
[Key code here]
Answers are entered in the cells with gray backgrounds.
Score:
Key Code:
Instructions
An asterisk (*) will appear to the right of an incorrect entry. The essay answer will not be graded.
Enter a zero in cells you would otherwise leave blank.
(a)
UNITS
Whole Units Direct Materials Conversion
Units charged to production:
Inventory in process, August 1 700
COSTS
Direct Materials Conversion Total
Costs per equivalent unit:
Total costs for August in Roasting Department 65,780$ 21,942$
(b)
Direct Materials Conversion
Cost per equivalent unit:
Evaluation comments:
Instructions
Cells with non-gray backgrounds are protected and cannot be edited.
Answers are entered in the cells with gray backgrounds.
ON
Exercise 18(3)-16
Name:
Solution
Section:
Score:
(1) Equivalent Units
Costs
MORNING BREW COFFEE COMPANY
Cost of Production Report – Roasting Department
For the Month Ended August 31, 2014