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: 1. Conversion cost per equivalent unit, $0.76 ACCOUNT Work in Process-Roasting Department ACCOUNT NO. Balance Date Itemn Debit Credit Debit Credit July 1 Bal., 30,000 units, 10% completed 121,800 31 Direct materials, 155,000 units 620,000 741,800 31 Direct labor 90,000 831,800 31 Factory overhead 33,272 865,072 31 Goods transferred, 149,000 units 31 Bal., 2 units, 45% completed ? ? Instructions 1. Prepare a cost of production report and identify the missing amounts for Work in Process-Roasting Department. 2. Assuming that the July 1 work in process inventory includes $119,400 of direct ma terials, determine the increase or decrease in the cost per equivalent unit for direct materials and conversion between June and July