Robusta Coffee Company roasts and packs coffee beans. The process begins by placing coffee beans into the Roasting Department. From the Roasting Department, coffee beans are then transferred to the Packing Department. The following is a partial work in process account of the Roasting Department at March 31, 2012: Instructions: 1. Prepare a cost of production report, and identify the missing amounts for Work in Process-Roasting Department. If an amount is zero, enter in a zero "0". When computing cost per equivalent units, round to the nearest cent. Robusta Coffee Company Cost of Production Report-Roasting Department For the Month Ended March 31, 2012 Unit Information Units charged to production.

Inventory in process, March 1 Received from materials storeroom Total units accounted for by the Roasting Department Units to be assigned cost: Equivalent Units Whole Units Direct Materials Conversion Inventory in process, March 1 Started and completed in March Transferred to Packing Department in March Inventory in process, March 31 Total units to be assigned cost Cost Information Costs per equivalent unit: Direct Materials Conversion Total costs for March in Roasting Department $ $ Total equivalent units Cost per equivalent unit $ $ Costs charged to production.

Direct Materials Conversion Total Inventory in process, March 1 $ Costs incurred in March Total costs accounted for by the Roasting Department $ Cost allocated to completed and partially completed units: Inventory in process, March 1 balance $ To complete inventory in process, March 1 $ $ Cost of completed March 1 work in process $ Started and completed in March Transferred to Packing Department in March $ Inventory in process, March 31 Total costs assigned by the Roasting Department $.