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., 4,200 units, 3/5 completed					15,708
	31	Direct materials, 168,000 units	554,400				570,108
	31	Direct labor	108,200				678,308
	31	Factory overhead	27,032				705,340
	31	Goods transferred, 169,000 units			?
	31	Bal., ? units, 4/5 completed					?

Required:

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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 1500e9fa0047075_1
Received from materials storeroom			fill in the blank 1500e9fa0047075_2
Total units accounted for by the Roasting Department			fill in the blank 1500e9fa0047075_3
Units to be assigned costs:
		Equivalent Units
	Whole Units	Direct Materials	Conversion
Inventory in process, July 1	fill in the blank 1500e9fa0047075_4	fill in the blank 1500e9fa0047075_5	fill in the blank 1500e9fa0047075_6
Started and completed in July	fill in the blank 1500e9fa0047075_7	fill in the blank 1500e9fa0047075_8	fill in the blank 1500e9fa0047075_9
Transferred to Packing Department in July	fill in the blank 1500e9fa0047075_10	fill in the blank 1500e9fa0047075_11	fill in the blank 1500e9fa0047075_12
Inventory in process, July 31	fill in the blank 1500e9fa0047075_13	fill in the blank 1500e9fa0047075_14	fill in the blank 1500e9fa0047075_15
Total units to be assigned costs	fill in the blank 1500e9fa0047075_16	fill in the blank 1500e9fa0047075_17	fill in the blank 1500e9fa0047075_18
Cost Information
Costs per equivalent unit:
		Direct Materials	Conversion
Total costs for July in Roasting Department		$fill in the blank 1500e9fa0047075_19	$fill in the blank 1500e9fa0047075_20
Total equivalent units		fill in the blank 1500e9fa0047075_21	fill in the blank 1500e9fa0047075_22
Cost per equivalent unit		$fill in the blank 1500e9fa0047075_23	$fill in the blank 1500e9fa0047075_24
Costs charged to production:
	Direct Materials	Conversion	Total
Inventory in process, July 1			$fill in the blank 1500e9fa0047075_25
Costs incurred in July			fill in the blank 1500e9fa0047075_26
Total costs accounted for by the Roasting Department			$fill in the blank 1500e9fa0047075_27
Cost allocated to completed and partially completed units:
Inventory in process, July 1 balance			$fill in the blank 1500e9fa0047075_28
To complete inventory in process, July 1	$fill in the blank 1500e9fa0047075_29	$fill in the blank 1500e9fa0047075_30	fill in the blank 1500e9fa0047075_31
Cost of completed July 1 work in process			$fill in the blank 1500e9fa0047075_32
Started and completed in July	fill in the blank 1500e9fa0047075_33	fill in the blank 1500e9fa0047075_34	fill in the blank 1500e9fa0047075_35
Transferred to Packing Department in July			$fill in the blank 1500e9fa0047075_36
Inventory in process, July 31	fill in the blank 1500e9fa0047075_37	fill in the blank 1500e9fa0047075_38	fill in the blank 1500e9fa0047075_39
Total costs assigned by the Roasting Department			$fill in the blank 1500e9fa0047075_40

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1. Calculate equivalent units for materials and conversion costs. Calculate the cost per equivalent unit for materials and conversion costs. Calculate the costs assigned to the beginning inventory, the units started and completed, and the ending inventory.

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2. Assuming that the July 1 work in process inventory includes $13,440 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	DecreaseIncreaseIncrease	$fill in the blank e74ab0f69fce015_2
Change in conversion cost per equivalent unit