1 P1100A ALGO Classic) the Roading Hana Cate Company roasts and packs coffee beant. The process begins by placing cub ana in the R ing Department at Duly 3 ACCOUNT Work in Process-Resting Department Datelem Db Credit Debt Credit 308.700 33.33 uly 1 4 ,200 units, completed 31 Directors, 220.500 units 31 Director 1 Factory Dahud 31 Goods reed 221.000 its 31 Blog 14 31,50 Required 1. Prepares production port the amounts for Work in Preto Hana Coffee Company Cost of Production testing Department Units charged to production Departner Total scored for the Units to be signed con Stended C Totalitate bune.com Det 2. aming at they work in pro i nde 6,379 of direct material data Increase Dace Amo Print 1. PR.17-02A ALGO (Algorithmic) Cost of Production Report Hana Coffee Company roasts and packs coffee beans. The process begins by placing coffee beans into the Roastin the Roasting Department at July 31: ACCOUNT Work in Process-Roasting Department Date Item Debit Credit July 1 Bal., 4,900 units, 2/5 completed 31 Direct materials, 220,500 units 31 Direct labor 31 Factory overhead 31 Goods transferred, 221,000 units 31 Bal., 2 units, 1/5 completed ACCOUNT NO. Balance Debit Credit 7,154 315,854 368,654 381,830 308,700 52,800 13,176 Required: 1. Prepare a cost of production report, and identify the missing amounts for Work in Process-Roasting Departm Hana Coffee Company Cost of Production Report-Roasting Department For the Month Ended July 31 Unit Information Units charged to production: Inventory in process, July 1 Received from materials storeroom Total units accounted for by the Roasting Department Units to be assigned costs: Whole Units Equivalent Units Direct Materials Conversion Inventory in process, July 1 Started and completed in July Hana Coffee Company Cost of Production Report-Roasting Department For the Month Ended July 31 Unit Information Units charged to production: Inventory in process, July 1 Received from materials storeroom Total units accounted for by the Roasting Department Units to be assigned costs: Whole Units Equivalent Units Direct Materials Conversion Inventory in process, July 1 Started and completed in July Transferred to Packing Department in July Inventory in process, July 31 Total units to be assigned costs Cost Information Cost per equivalent unit: Direct Materials Conversion Total costs for July in Roasting Department Total equivalent units Cost per equivalent unit Costs assigned to production: Direct Materials Conversion Total Inventory in process, July 1 Costs incurred in July Total costs accounted for by the Roasting Department Costs allocated to completed and partially completed units: Inventory in process, July 1 balance To complete inventory in process, July 1 Started and completed in July Transferred to Packing Department in July Inventory in process, July 31 Total units to be assigned costs Cost Information Cost per equivalent unit: Direct Materials Conversion Total costs for July in Roasting Department Total equivalent units Cost per equivalent unit Costs assigned to production: Direct Materials Conversion Total Inventory in process, July 1 Costs incurred in July Total costs accounted for by the Roasting Department Costs allocated to completed and partially completed units Inventory in process, July 1 balance To complete inventory in process, July 1 Cost of completed July 1 work in process Started and completed in July Transferred to Molding Department in July Inventory in process, July 31 Total costs assigned by the Roasting Department 2. Assuming that the July 1 work in process inventory includes $6,370 of direct materials, determir Increase or Decrease Amount Change in direct materials cost per equivalent unit Change in conversion cost per equivalent unit