Arabica Highland 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., 4,000 units, 4/5 completed					11,840
	31	Direct materials, 160,000 units	400,000				411,840
	31	Direct labor	76,600				488,440
	31	Factory overhead	19,160				507,600
	31	Goods transferred, 161,000 units			?
	31	Bal., ? units, 3/5 completed					?

Required:

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.

Arabica Highland 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 168e8effb04a058_1
Received from materials storeroom			fill in the blank 168e8effb04a058_2
Total units accounted for by the Roasting Department			fill in the blank 168e8effb04a058_3
Units to be assigned costs:
		Equivalent Units
	Whole Units	Direct Materials	Conversion
Inventory in process, July 1	fill in the blank 168e8effb04a058_4	fill in the blank 168e8effb04a058_5	fill in the blank 168e8effb04a058_6
Started and completed in July	fill in the blank 168e8effb04a058_7	fill in the blank 168e8effb04a058_8	fill in the blank 168e8effb04a058_9
Transferred to Packing Department in July	fill in the blank 168e8effb04a058_10	fill in the blank 168e8effb04a058_11	fill in the blank 168e8effb04a058_12
Inventory in process, July 31	fill in the blank 168e8effb04a058_13	fill in the blank 168e8effb04a058_14	fill in the blank 168e8effb04a058_15
Total units to be assigned costs	fill in the blank 168e8effb04a058_16	fill in the blank 168e8effb04a058_17	fill in the blank 168e8effb04a058_18
Cost Information
Costs per equivalent unit:
		Direct Materials	Conversion
Total costs for July in Roasting Department		$fill in the blank 168e8effb04a058_19	$fill in the blank 168e8effb04a058_20
Total equivalent units		fill in the blank 168e8effb04a058_21	fill in the blank 168e8effb04a058_22
Cost per equivalent unit		$fill in the blank 168e8effb04a058_23	$fill in the blank 168e8effb04a058_24
Costs charged to production:
	Direct Materials	Conversion	Total
Inventory in process, July 1			$fill in the blank 168e8effb04a058_25
Costs incurred in July			fill in the blank 168e8effb04a058_26
Total costs accounted for by the Roasting Department			$fill in the blank 168e8effb04a058_27
Cost allocated to completed and partially completed units:
Inventory in process, July 1 balance			$fill in the blank 168e8effb04a058_28
To complete inventory in process, July 1	$fill in the blank 168e8effb04a058_29	$fill in the blank 168e8effb04a058_30	fill in the blank 168e8effb04a058_31
Cost of completed July 1 work in process			$fill in the blank 168e8effb04a058_32
Started and completed in July	fill in the blank 168e8effb04a058_33	fill in the blank 168e8effb04a058_34	fill in the blank 168e8effb04a058_35
Transferred to Packing Department in July			$fill in the blank 168e8effb04a058_36
Inventory in process, July 31	fill in the blank 168e8effb04a058_37	fill in the blank 168e8effb04a058_38	fill in the blank 168e8effb04a058_39
Total costs assigned by the Roasting Department			$fill in the blank 168e8effb04a058_40

2. Assuming that the July 1 work in process inventory includes $9,600 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		$fill in the blank e4dc26071f93f93_2
Change in conversion cost per equivalent unit