Ahica 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 as May 31, 2014. Prepare a cost of production report, and identify the missing amounts for work in process-Roasting Department. Assuming that the May 1 work in process inventory includes $5, 232 of direct materials, determine the increase or decrease in the cost per equivalent unit for direct materials and conversion between April and May