Screenshots not seeming to work right anymore weirdly, uploaded to imgurl aswell

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Screenshots not seeming to work right anymore weirdly, uploaded to imgurl aswell

https://imgur.com/a/4fEJ45R

Cost of Production Report: Average Cost Method Sunrise Coffee Company roasts and packs coffee beans. The process begins in the Roasting Department. From the Roast ng Department, the coffee beans are transferred to the Packing Department. The followwing is a partial wark in process account of the Roasting Department at December 31 ACCOUNT Work in Process-Roasting Department ACCOUNT NO Balance Date Itern DebitCredit Debit Credit Dec. 1 Ba, 15,700 units, 80% completed 31 Direct materials, 271,600 units 31 Direct labor 31 Factory orerhead 31 Goods transferred, 274,000 units 31 Bal., 2 units, 30% completed 67,353 662,704 361,737 520,548 730,057 1,091,79 1,612,342

Explanation / Answer

Solution:

Sunrise Coffee Company Cost of production Report - Roasting department For the month ended December 31 Unit information Particulars Unit charged to production: Inventory in process, December 1 15700 Received from material store room 271600 Total units accounted for by the roasting department 287300 Units to be assigned cost: Whole Units Equivalent Units Transferred to packing department in December 274000 274000 Inventory in process, december 31 13300 3990 Total units to be assigned cost 287300 277990 Cost Information Cost per equivalent unit: Total cost for december in roasting department $1,612,342.00 Total equivalent units $277,990.00 Cost per equivalent unit $5.80 Cost assigned to production: Inventory in process, december 1 $67,353.00 Cost incurred in december $1,544,989.00 Total cost accounted for by the Roasting department $1,612,342.00 Cost allocated to completed and partially completed units: Transferred to Packing department in december $1,589,200.00 Inventory in process, december 31 $23,142.00 Total cost assigned by the Roasting department $1,612,342.00

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