14 Hana 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:

ACCOUNT Work in ProcessRoasting Department							ACCOUNT NO.
Date		Item	Debit		Credit		Balance
							Debit		Credit
July	1	Bal., 4,500 units, 3/5 completed					6,030
	31	Direct materials, 202,500 units	243,000				249,030
	31	Direct labor	48,600				297,630
	31	Factory overhead	12,210				309,840
	31	Goods transferred, 203,000 units			?
	31	Bal., ? units, 3/5 completed					?

Required:

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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.

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			fill in the blank d274bbf8df8a01f_1
Received from materials storeroom			fill in the blank d274bbf8df8a01f_2
Total units accounted for by the Roasting Department			fill in the blank d274bbf8df8a01f_3
Units to be assigned costs:
		Equivalent Units
	Whole Units	Direct Materials	Conversion
Inventory in process, July 1	fill in the blank d274bbf8df8a01f_4	fill in the blank d274bbf8df8a01f_5	fill in the blank d274bbf8df8a01f_6
Started and completed in July	fill in the blank d274bbf8df8a01f_7	fill in the blank d274bbf8df8a01f_8	fill in the blank d274bbf8df8a01f_9
Transferred to Packing Department in July	fill in the blank d274bbf8df8a01f_10	fill in the blank d274bbf8df8a01f_11	fill in the blank d274bbf8df8a01f_12
Inventory in process, July 31	fill in the blank d274bbf8df8a01f_13	fill in the blank d274bbf8df8a01f_14	fill in the blank d274bbf8df8a01f_15
Total units to be assigned costs	fill in the blank d274bbf8df8a01f_16	fill in the blank d274bbf8df8a01f_17	fill in the blank d274bbf8df8a01f_18
Cost Information
Cost per equivalent unit:
		Direct Materials	Conversion
Total costs for July in Roasting Department		$fill in the blank d274bbf8df8a01f_19	$fill in the blank d274bbf8df8a01f_20
Total equivalent units		fill in the blank d274bbf8df8a01f_21	fill in the blank d274bbf8df8a01f_22
Cost per equivalent unit		$fill in the blank d274bbf8df8a01f_23	$fill in the blank d274bbf8df8a01f_24
Costs assigned to production:
	Direct Materials	Conversion	Total
Inventory in process, July 1			$fill in the blank d274bbf8df8a01f_25
Costs incurred in July			fill in the blank d274bbf8df8a01f_26
Total costs accounted for by the Roasting Department			$fill in the blank d274bbf8df8a01f_27
Costs allocated to completed and partially completed units:
Inventory in process, July 1 balance			$fill in the blank d274bbf8df8a01f_28
To complete inventory in process, July 1	$fill in the blank d274bbf8df8a01f_29	$fill in the blank d274bbf8df8a01f_30	fill in the blank d274bbf8df8a01f_31
Cost of completed July 1 work in process			$fill in the blank d274bbf8df8a01f_32
Started and completed in July	fill in the blank d274bbf8df8a01f_33	fill in the blank d274bbf8df8a01f_34	fill in the blank d274bbf8df8a01f_35
Transferred to Molding Department in July			$fill in the blank d274bbf8df8a01f_36
Inventory in process, July 31	fill in the blank d274bbf8df8a01f_37	fill in the blank d274bbf8df8a01f_38	fill in the blank d274bbf8df8a01f_39
Total costs assigned by the Roasting Department			$fill in the blank d274bbf8df8a01f_40

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1. Calculate equivalent units for materials and conversion costs. Calculate the cost per equivalent unit for materials and conversion costs. Calculate the costs assigned to the beginning inventory, the units started and completed, and the ending inventory.

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2. Assuming that the July 1 work in process inventory includes $4,950 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 the nearest cent.

	Increase or Decrease	Amount
Change in direct materials cost per equivalent unit	DecreaseIncreaseIncrease	$fill in the blank 9123baf80ff4075_2
Change in conversion cost per equivalent unit	DecreaseIncreaseDecrease