apter 17 homework Cost of Production Report eBook 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 Process-Roasting Department ACCOUNT NO. Balance. Date Item Debit Credit Debit Credit July 1 Bal 4,600 units, 3/5 completed 14,028 31 Direct materials, 207,000 units 579,600 594,228 31 Direct labor 115,400 709,028 31 Factory overhead 28,856 738,484 31 Goods transferred, 207,000 units 31 Bal. 2 units, 2/5 completed 4 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 "0" When computing content units, round to two decimal places. Hana Coffee Company Cost of Production Report-Roasting Department For the Month Ended July 31 Uniformation Units charged to production ter 17 homework eBook 1. Prepare a cost of production report, and identify the missing amounts for Work in Process-Roasting 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 Received from materials storeroom Total units accounted for by the Roasting Department Units to be assigned costs: Inventory in process, July 1 4 Started and completed in July- Transferred to Packing Department in July Inventory in process, July 31 Total units to be assigned costs Equivalent Units Whole Units Direct Materials Conversion Cust Information Cost per equivalent unit Direct Materials Conversion Total costs for July in Roasting Department Previous cose per equivalent onies Direct Prateriors CONVERSIOIT Total costs for July in Roasting Department Total equivalent units Cost per equivalent unit Costs assigned to production: 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 Direct Materials Conversion Total 2. Assuming that the July 1 work in process inventory includes $12,420 of direct materials, determine the increase or decrease in the cost per equivalent unit for direct materials and conversion between February and July. If required, round your answers to the nearest cent Change in direct materials cost per equivalent unit Change in conversion cost per equivalent unit Increase or Decrease: Amount