AM Coffee Company roasts and packs coffee beans. The process begins in the Roasting Department. From the Roasting Department, the coffee beans are transferred to the Packing Department. The following is a partial work in process account of the Roasting Department at October 31, 2016:

ACCOUNT Work in Process-Roasting Department   ACCOUNT NO.

Date   Item   Debit   Credit   Balance

Debit   Credit

Oct.   1   Bal., 13,200 units, 60% completed            58,608        

    31   Direct materials, 228,400 units   575,568         634,176        

    31   Direct labor   312,085         946,261        

    31   Factory overhead   449,099         1,395,360        

    31   Goods transferred, 230,300 units         ?   ?        

    31   Bal., ? units, 20% completed            ?        

Required:

Prepare a cost of production report, using the average cost method, and identify the missing amounts for Work in Process—Roasting Department. If required, round your cost per equivalent unit answer to two decimal places.

AM Coffee Company

Cost of Production Report Roasting Department

For the Month Ended October 31, 2016

Unit Information

Units to account for during production:

Inventory in process, October 1  

Received from materials storeroom  

Total units accounted for by the Roasting Department  

Units to be assigned costs:

Whole Units   Equivalent Units of Production

Transferred to Packing Department in October  

Inventory in process, October 31  

Total units to be assigned costs  

Cost Information

Unit costs:

Costs

Total costs for October in Roasting Department   $

Total equivalent units  

Cost per equivalent unit   $

Costs charged to production:

Inventory in process, October 1   $

Costs incurred in October  

Total costs accounted for by the Roasting Department   $

Costs allocated to completed and partially completed units:  

Transferred to Packing Department in October   $

Inventory in process, October 31  

Total costs assigned by the Roasting Department   $