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., 5,500 units, 4/5 completed					21,010
	31	Direct materials, 220,000 units	704,000				725,010
	31	Direct labor	139,200				864,210
	31	Factory overhead	34,800				899,010
	31	Goods transferred, 221,000 units			?
	31	Bal., ? units, 1/5 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			fill in the blank
Received from materials storeroom			fill in the blank
Total units accounted for by the Roasting Department			fill in the blank
Units to be assigned costs:
		Equivalent Units
	Whole Units	Direct Materials	Conversion
Inventory in process, July 1	fill in the blank	fill in the blank	fill in the blank
Started and completed in July	fill in the blank	fill in the blank	fill in the blank
Transferred to Packing Department in July	fill in the blank	fill in the blank	fill in the blank
Inventory in process, July 31	fill in the blank	fill in the blank	fill in the blank
Total units to be assigned costs	fill in the blank	fill in the blank	fill in the blank
Cost Information
Costs per equivalent unit:
		Direct Materials	Conversion
Total costs for July in Roasting Department		$fill in the blank	$fill in the blank
Total equivalent units		fill in the blank	fill in the blank
Cost per equivalent unit		$fill in the blank	$fill in the blank
Costs charged to production:
	Direct Materials	Conversion	Total
Inventory in process, July 1			$fill in the blank
Costs incurred in July			fill in the blank
Total costs accounted for by the Roasting Department			$fill in the blank
Cost allocated to completed and partially completed units:
Inventory in process, July 1 balance			$fill in the blank
To complete inventory in process, July 1	$fill in the blank	$fill in the blank	fill in the blank
Cost of completed July 1 work in process			$fill in the blank
Started and completed in July	fill in the blank	fill in the blank	fill in the blank
Transferred to Packing Department in July			$fill in the blank
Inventory in process, July 31	fill in the blank	fill in the blank	fill in the blank
Total costs assigned by the Roasting Department			$fill in the blank

2. Assuming that the July 1 work in process inventory includes $17,050 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		$fill in the blank
Change in conversion cost per equivalent unit		$fill in the blank