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., 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., ? units, 45% completed			?

Required:

1. Cost of production report and identify the missing amounts for Work in ProcessRoasting Department. If an amount is zero, enter in a zero "0". When computing cost per equivalent units, round to the nearest cent.

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 547df3fa0fc3ff7_1
Received from materials storeroom	fill in the blank 547df3fa0fc3ff7_2
Total units accounted for by the Roasting Department	fill in the blank 547df3fa0fc3ff7_3
Units to be assigned costs:
		Equivalent Units
	Whole Units	Direct Materials	Conversion
Inventory in process, July 1	fill in the blank 547df3fa0fc3ff7_4	fill in the blank 547df3fa0fc3ff7_5	fill in the blank 547df3fa0fc3ff7_6
Started and completed in July	fill in the blank 547df3fa0fc3ff7_7	fill in the blank 547df3fa0fc3ff7_8	fill in the blank 547df3fa0fc3ff7_9
Transferred to Packing Department in July	fill in the blank 547df3fa0fc3ff7_10	fill in the blank 547df3fa0fc3ff7_11	fill in the blank 547df3fa0fc3ff7_12
Inventory in process, July 31	fill in the blank 547df3fa0fc3ff7_13	fill in the blank 547df3fa0fc3ff7_14	fill in the blank 547df3fa0fc3ff7_15
Total units to be assigned costs	fill in the blank 547df3fa0fc3ff7_16	fill in the blank 547df3fa0fc3ff7_17	fill in the blank 547df3fa0fc3ff7_18
Cost Information
Costs per equivalent unit:
	Direct Materials	Conversion
Total costs for July in Roasting Department	$fill in the blank 547df3fa0fc3ff7_19	$fill in the blank 547df3fa0fc3ff7_20
Total equivalent units	fill in the blank 547df3fa0fc3ff7_21	fill in the blank 547df3fa0fc3ff7_22
Cost per equivalent unit	$fill in the blank 547df3fa0fc3ff7_23	$fill in the blank 547df3fa0fc3ff7_24
Costs charged to production:
	Direct Materials	Conversion	Total
Inventory in process, July 1			$fill in the blank 547df3fa0fc3ff7_25
Costs incurred in July			fill in the blank 547df3fa0fc3ff7_26
Total costs accounted for by the Roasting Department			$fill in the blank 547df3fa0fc3ff7_27
Cost allocated to completed and partially completed units:
Inventory in process, July 1 balance			$fill in the blank 547df3fa0fc3ff7_28
To complete inventory in process, July 1	$fill in the blank 547df3fa0fc3ff7_29	$fill in the blank 547df3fa0fc3ff7_30	fill in the blank 547df3fa0fc3ff7_31
Cost of completed July 1 work in process			$fill in the blank 547df3fa0fc3ff7_32
Started and completed in July	fill in the blank 547df3fa0fc3ff7_33	fill in the blank 547df3fa0fc3ff7_34	fill in the blank 547df3fa0fc3ff7_35
Transferred to Packing Department in July			$fill in the blank 547df3fa0fc3ff7_36
Inventory in process, July 31	fill in the blank 547df3fa0fc3ff7_37	fill in the blank 547df3fa0fc3ff7_38	fill in the blank 547df3fa0fc3ff7_39
Total costs assigned by the Roasting Department			$fill in the blank 547df3fa0fc3ff7_40

2. Assuming that the July 1 work in process inventory includes $119,400 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 two decimal places.

	Increase or Decrease	Amount
Change in direct materials cost per equivalent unit	DecreaseIncrease	$fill in the blank d479d80b9fa1fd2_2
Change in conversion cost per equivalent unit	DecreaseIncrease	$fill in the blank d479d80b9fa1fd2_4