The increases to Work in Process—Roasting Department for
Highlands Coffee Company for May as well as information concerning
production are as follows:
Work in process, May 1, 3,200 pounds, 50% completed
$44,050
Coffee beans added during May, 197,400 pounds
1,519,670
Conversion costs during May
638,700
Work in process, May 31, 1,900 pounds, 80% completed
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Goods finished during May, 198,700 pounds
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Prepare a cost of production report for May, using the average
cost method. If required, round cost per...