Cost of Production Report
The debits to Work in Process—Roasting Department for St. Arbucks Coffee Company for July 2014, together with information concerning production, are as follows:
| Work in process, July 1, 1,100 pounds, 40% completed | $5,104* | |||
| *Direct materials (1,100 X $4.00) | $4,400 | |||
| Conversion (1,100 X 40% X $1.60) | $704 | |||
| $5,104 | ||||
| Coffee beans added during July, 34,000 pounds | 134,300 | |||
| Conversion costs during July | 57,086 | |||
| Work in process, July 31, 1,800 pounds, 40% completed | ? | |||
| Goods finished during July, 33,300 pounds | ? | |||