The debits to Work in Process-Roasting Department for St. Arbucks Coffee Company for May 2010, together with information concerning production, are as follows:
All direct materials are placed in process at the beginning of production. Prepare a cost of production report, presenting the following computations:
a. Direct materials and conversion equivalent units of production for May.
b. Direct materials and conversion cost per equivalent unit for May.
c. Cost of goods finished during May.
d. Cost of work in process at May 31, 2010.
Enter all amounts as positive numbers. If an amount is zero or a blank, enter in 0. For the cost per equivalent unit, enter your answer to two decimal places. For example, 85 cents would be entered as 0.85 and $8.346 would be entered as 8.35.