1. Propare a cont of production report, and identify the missing amounts for Work in Process-Roasting Department. If an amount is zero, anter "o", When computing ot equivalent units, round to two decimal places. 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: Equivalent Units 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 per equivalent unit: Total costs for July in Roasting Department Total equivalent units Cost per equivalent unit Costs assianed to oroduction: 2. Assuming that the July 1 work in process inventory inchodes $13,600 of direct materials, determine the increase or decrease in the cost per equivalent ur materials and conversion between February and July. If required, round your answers to the nearest cent