ACCOUNT Work in Process Roasting Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit July 1 Bal., 7,400 units, 2/5 completed 24,864 31 Direct materials, 333,000 units 1 ,032,300 1,057,164 31 Direct labor 212,700 1,269,864 31 Factory overhead 53,156 31,323,020 31 Goods transferred, 334,000 units 31 Bal., 2 units, 1/5 completed Required: 1. Prepare a cost of production report, and Identify the missing amounts for Work In Process --Roasting Department. If an amount is zero, enter" When computing cost per equivalent units, round to two decimal place Hana Coffee Company Cost of Production Report Roasting Department For the Month Ended Duly 31 Unit Information Units charged to production: Previous Next 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 Received from materials storeroom Total units accounted for by the Roasting Department Units to be assigned costs: Equivalent Units Whole Direct Units Materials Conversion 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 Information Cost per equivalent unit: Materials Conversion Direc Total costs for July in Roasting Department Total equivalent units Calculator Cost Information Cost per equivalent unit: Dirext Total costs for July in Roasting Department Total equivalent units Cost per equivalent unit Costs assigned to production: Direct Materials Conversion Total Inventory in process, July 1 Costs incurred in July Total costs accounted for by the Roasting Department Costs 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 Molding 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 $22,200 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 Change in conversion cost per equivalent unit