Appendix B

Appendix B - 350,252 Total equivalent units 71,480 Cost per...

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Appendix B Kristin VanStrate STARBURST COFFEE COMPANY Cost of Production Report-Roasting Department For the Month Ended Janurary 31, 2010 UNITS Whole Units Equivalent Units of Production Units charged to production Inventory in processs 9,400 Received from materials 65,200 Total units accounted by Roasted Department 74,600 Units to be assigned: Transferred to Packing Department in Jan. 66,800 66,800 Inventory in process, January 31 (60% complete) 7,800 4,680 Total units to be assigned cost 74,600 71,480 Costs Unit costs: Total costs for January in Roasting Department
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Unformatted text preview: 350,252 Total equivalent units 71,480 Cost per equivalent unit 5 Costs charged to production: Inventory in process, January 1 37,600 Costs incurred in January 312,652 Total costs accounted for by the Roasting Department 350,252 Costs allocated to completed and partially completed units: Transferred to Packing Department in January 327,320 Inventory in process, January 31 22,932 Total costs assigned by the Roasting Department 350,252...
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This note was uploaded on 02/23/2012 for the course ACC 101 taught by Professor Jeff during the Spring '12 term at Lansing.

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