1. Prepare a cost of production report, and identify the missing amounts for Work in ProcessRoasting Department. If an amount is zero, enter "0". When computing cost per equivalent units, round to two decimal places.

2. Assuming that the July 1 work in process inventory includes $20,100 of direct materials, determine the increase or decrease in the cost per equivalent unit for direct materials and conversion between February and July. If required, round your answers to the nearest cent.

Cost of Production Report following is a partial work in process account of the Roasting Department at July 31 : Required: Required: Hana Coffee Company Cost of Production Report-Roasting Department Cost per equivalent unit: Cost Information Cost per equivalent unit: required, round your answers to the nearest cent. \begin{tabular}{lll} & Increase or Decrease & Amount \\ \hline Change in direct materials cost per equivalent unit \\ Change in conversion cost per equivalent unit \end{tabular}