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

Arabica Highland Coffee CompanyCost of Production Report-Roasting DepartmentFor the Month Ended July 31Unit InformationUnits 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: Equivalent Units Whole UnitsDirect MaterialsConversionInventory 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 InformationCosts per equivalent unit: Direct MaterialsConversionTotal costs for July in Roasting Department$$Total equivalent units Cost per equivalent unit$$Costs charged to production: Direct MaterialsConversionTotalInventory in process, July 1 $Costs incurred in July Total costs accounted for by the Roasting Department $Cost 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 Packing 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 $15,250 of direct materials, determine the increase or decrease in the cost per equivalent unit for direct materials and conversion between June and July. If required, round your answers to two decimal places.

Increase or DecreaseAmountChange in direct materials cost per equivalent unit $Change in conversion cost per equivalent unit $

Cost of Production Report Arabica Highland Coffee Company roasts and packs coffee beans. The process begins by placing coffee beans into the Roasting Department. From the Roasting Department, coffee beans are then transferred to the Packing Department. The following is a partial work in process account of the Roasting Department at July 31 : Required: 1. Prepare a cost of production report, and identify the missing arnounts for Work in Process-Roasting Department. If an amount is zero, enter " 0 ". When computing cose per equivalent units, round to two decimal places. Arabica Hightand Coffee Company Cost of Production Report-Roasting Department For the Month Ended July 31 Unit information