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 N0. Balance Date Item Debit Credit Debit Credit July 1 Ba|., 4,200 units, 3/5 completed 7,140 31 Direct materials, 168,000 units 252,000 259,140 31 Direct labor 53,900 313,040 31 Factory overhead 13,460 326,500 31 Goods transferred, 169,000 units ? 31 Ba|., 3 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 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: Equivalent Units Whole Units Direct Materials Conversion Inventory in process, July 1 Started and completed in July Inventory in process, July 31 | | | l | | Transferred to Packing Department in July I I I | | | l | | Total units to be assigned costs Cost Information Costs per equivalent unit: Direct Materials Conversion Total costs for July in Roasting Department $ $ Total equivalent units Costs charged to production: Direct Materials Conversion Total Inventory in process, July 1 $:] Costs incurred in July :] Direct Materials Conversion Total Inventory in process, July 1 $ Costs incurred in July Total costs accounted for by the Roasting Department $ Cost allocated to completed and partially completed units: Inventory in process, July 1 balance $ To complete inventory in process, July 1 $I I $I I Cost of completed July 1 work in process $ Started and completed in July I I I I Transferred to Packing Department in July $ Inventory in process, July 31 I I I I Total costs assigned by the Roasting Department $ 2. Assuming that the July 1 work in process inventory includes $5,880 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 $:I Change in conversion cost per equivalent unit $:I