Obj. 2, 4 Hana 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 July 31 : \begin{tabular}{|l|l|l|l|l|l|l|l|l|l|l|l|l|l|l|l} \hline A & B & C & D & E & F & F & H & I & J & K & L & M & N & 0 & P \\ \hline \end{tabular} inter a zero in cels vou would otherwise leave blark. Hana Colfee Company Cost of Production Report - Roasting Department For the Month Ended July 31 UNITS Units charged to production: Equivalent Units Inventory in process, July 1 Received from materials storeroom Total units accounted for by the Roasting Department Units to be assigned cost: Inventory in process, July 1 ( complete) Started and completed in July Transferred to Packing Department in July Inventory in process, July 31 ( complete) Total units to be assigned costs \begin{tabular}{l} Whole Units \\ \hline \end{tabular} Conversion costs Cost per equivalent unit: Total costs for July in Roasting Department Total equivalent units Cost per equvalent unt Costs assigned to production: Itwentory in process, July 1 Costs incurred in July Total costs accounted tor by the Roasting Department Costs allocated to completed and partially completed units Inventory in process, July 1 To complete inventory in process, July 1 Cost of completed July 1 work in process Started and completed in July Transferred to Packing Deparment in July Inventoy in process, July 31 Total costs assignod by the Roasting Department (5) Add another account Launch Meeting - Z. an BS Business Admin_ an College of Business. PR 17-2A.xIsX File Edit Insert Format Help 2. July 1, work in process Less direct materials Corversion costs Corversion cost equivalent units: Units in process Percent complete Equivalent units July costs per equivalent unit (irom part 1 ) June costs per equivalent unit Total costs in Work in Process, July 1 Total equivalent urits Cost per equivalent unit. Increase (decrease)
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Obj- 2- 4 Hana Coffee Company roasts and packs coffee beans- The proce.docx
1. Obj. 2, 4 Hana 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 July 31 : begin{tabular}{|l|l|l|l|l|l|l|l|l|l|l|l|l|l|l|l} hline A & B & C & D &
E & F & F & H & I & J & K & L & M & N & 0 & P hline end{tabular} inter a zero in cels
vou would otherwise leave blark. Hana Colfee Company Cost of Production Report - Roasting
Department For the Month Ended July 31 UNITS Units charged to production: Equivalent Units
Inventory in process, July 1 Received from materials storeroom Total units accounted for by the
Roasting Department Units to be assigned cost: Inventory in process, July 1 ( complete) Started
and completed in July Transferred to Packing Department in July Inventory in process, July 31 (
complete) Total units to be assigned costs begin{tabular}{l} Whole Units hline end{tabular}
Conversion costs Cost per equivalent unit: Total costs for July in Roasting Department Total
equivalent units Cost per equvalent unt Costs assigned to production: Itwentory in process, July
1 Costs incurred in July Total costs accounted tor by the Roasting Department Costs allocated to
completed and partially completed units Inventory in process, July 1 To complete inventory in
process, July 1 Cost of completed July 1 work in process Started and completed in July
Transferred to Packing Deparment in July Inventoy in process, July 31 Total costs assignod by
the Roasting Department (5) Add another account Launch Meeting - Z. an BS Business Admin_
an College of Business. PR 17-2A.xIsX File Edit Insert Format Help 2. July 1, work in process
Less direct materials Corversion costs Corversion cost equivalent units: Units in process Percent
complete Equivalent units July costs per equivalent unit (irom part 1 ) June costs per equivalent
unit Total costs in Work in Process, July 1 Total equivalent urits Cost per equivalent unit.
Increase (decrease)
