robusta coffee company roasts and packs coffee beans the process begins in the roast 647634
Robusta 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 July 31, 2008:
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ACCOUNT Work in Process—Blending Department |
ACCOUNT NO. |
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Balance |
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Date |
Item |
Debit |
Credit |
Debit |
Credit |
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July |
1 |
Bal., 18,000 units, 25% |
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completed |
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18,450 |
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31 |
Direct materials, 345,000 units |
968,750 |
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987,200 |
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|
31 |
Direct labor |
229,000 |
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1,216,200 |
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|
31 |
Factory overhead |
203,600 |
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1,419,800 |
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|
31 |
Goods finished, 340,000 units |
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? |
? |
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|
31 |
Bal. ? units, 65% completed |
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? |
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Instructions
Prepare a cost of production report, using the average cost method, and identify the missing amounts for Work in Process—Roasting Department.