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Fresh Mountain Coffee Company roasts and packs coffee beans
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Fresh Mountain 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, 2016:     

  Date Item DEB.   CRED.  DEB,   CRED.    Balance

 31 Bal., 1,500 units, 30% completed            6150

 31 Direct materials, 22,300 units    86,970     3120

 31 Direct labor   11900            105,020

 31  Factory overhead  5,772        110,792

 31 Goods transferred, 21,700 units                                                     ?

 31 Bal., ? units, 40% completed Debit                                                                                                       

1. Prepare a cost of production report, and identify the missing amounts for Work in Proces —Roasting Department.

2. Assuming that the March 1 work in process inventory includes $5,700 of direct materials, determine the increase or decrease in the cost per equivalent unit for direct materials and conversion between February and March.


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