bears 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 Process-Roasting Department ACCOUNT NO. Balance Date Item Debit Credit Debit credit Duty 1 Bal., 4,100 units, 1/5 completed 7,462 31 Direct materials, 164,000 units 295,200 302,662 31 Direct labor 66,200 368,862 31 Factory overhead 16,510 385,372 31 Goods transferred, 165,000 units 31 Bal., 2 units, 2/5 completed Required: Question Content Area 1. Prepare a cost of production report, and identify the missing amounts for Work In Process- Roasting 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: Number of Units Inventory In process, July 1 fill in the blank 220915/2/dc06e_1 Received from materials storeroom fill in the blank 220915trzfdc06e_2 Total units accounted for by the Roasting Department fill in the blank 220915maroc06e_3 Units to be assigned costs: Equivalent Units Whole Units Direct Materials Conversion Inventory In process, mill in the Blank 2209 15721306e-4 fill in the blank 22091502fdc06e_5 nil in the blank Started and completed In July fill in the blank 220915721306e_7 fill in the blank 2209 15hardc06e_8 fil In the blank Transferred to Padang Department In july hil in the blank 22091512106e_10 fit in the blank 220915/2/c06e_11 fit In the blank Inventory in process July 31 ill in the blank 220915/2/306e_13 fill In the blank 220915/2fdc06e_14 fit in the blank Total units to be assigned costs hill in the blank 2209152/306e_16 fil In the blank 22091512106e_17 nil In the blank cost Information Costs per equivalent unit: Direct Materials Conversion Total costs for July In still in the blank soil in the blank Roasting Department 220915/2fdcDoe_20 Total equivalent units fill in the blank 220915#2fdc06e_21 fil in the blank. 2209 15m2fdc06e_22 Cost per equivalent grill in the blank soil in the blank unit 220915/2fdc06e_23 220915/2/dcode_24 Costs charged to production: Direct Materials Conversion Total Inventory In process, $fill in the blan July 1 220915072fdc0 Costs Incurred In July fill In the blank Total costs accounted for by the Roasting $fill In the blan Department 22091502fdc0 Cost allocated to completed and partially completed units: Inventory in process $fill In the blan July 1 balance 220915(T2/dc0 To complete Inventory $fill in the blank soil in the blank in process, July 1 220915/12foco6e_29 22091502/dc06e_30 All In the blank Cost of completed July $fill In the blan I work In process 220915/T2/800 Started and completed in July fill in the blank 220915frardcode_33 All In the blank 220915fr2fdc06e_34 fill In the blank Transferred to Packing Department In July ffill In the blan 220915/2rdc0 Inventory In process, July 31 nil in the blank 22091512fdc06e_37 all in the blank 220915fr2fdc06e_38 fill In the blank Total costs assigned by the Roasting $fill In the blan Department 220915(T2fdc( Question Content Area 2. assuring thes the July I work in process Inventory Includes $6,970 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 still In the blank a218c6fa Change In conversion cost per equivalent unit $fill In the blank azrBcbfa