Arabica Highland Coffee Company roasts and packs coffee beans. The process begins by placing coffee beans into the Roasting Department. From the Roasting Department, colfee beans are then transferred to the Packing Department. The following is a partial work in process account of the Roasting Department at July 31 . Mequired 1. Prepare a cost of production report, and identify the missing amounts for Work in Process-Roasting Department. If an amount if zero, enher sot, When computing cost . oer egievalont units, round to two decimal places. Arabica Highland Coffee Company Cost of Production Report-Roasting Department * Check My Wor 1. Calculate equivalent units for materials and conversion costs. Caiculate the cost per equivalent unit for materials and conversion costs. Caiculate the assigned to the beginning inventory, the units started and completed, and the ending inventory. 2. Assuming that the July 1 work in process inventory includes $15,660 of direct materials, determine the increase or decrease in the cost per equivalent unit f materials and conversion between June and July. If required, round your answers to the nearest cent