ACCOUNT Work in Process Roasting Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit July 1 Bal., 5,400 units, 80% completed 13,392 31 Direct materials, 216,000 units 453,600 466,992 31 Direct labor 86,500 553,492 21,600 575,092 31 Factory overhead 31 Goods transferred, 217,000 units 31 Bal., ? units, 80% completed epare a cost of production report, and identify the missing amounts for Work in Process Roasting Department. If an amount box does not require an entry, quivalent units, round to two decimal places. Mochaccino Express Coffee Company Cost of Production Report-Roasting Department For the Month Ended July 31 Unit Information its charged to production: ventory in process, July 1 eceived from materials storeroom otal units accounted for by the Roasting Department nits to be assigned costs: Equivalent Units Whole Units Direct Materials Conversion nventory in process, July 1 Started and completed in July ransferred to Packing Department in July nventory in process, July 31 Total units to be assigned costs Cost Information Costs per equivalent unit: Direct Materials Conversion Total costs for July in Roasting Department Total equivalent units Cost per equivalent unit Costs charged to production: Direct Materials Conversion Total Inventory in process, July 1 Costs incurred in July Total costs accounted for by the Roasting Department S 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 Transferred to Packing Department in July $ Inventory in process, July 31 Total costs assigned by the Roasting Department . Assuming that the July 1 work in process inventory includes $10,800 of direct materials, determine the increase or decrease in the cost etween June and July. If required, round your answers to the nearest cent. Increase or Decrease Amount Change in direct materials cost per equivalent unit Change in conversion cost per equivalent unit