BOR Cake Pem Cost of Production Report Hana 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 Pading Department. The following is a partial work in process account of the Roasting Department at ly 311 ACCOUNT Work in Process Roasting Department ACCOUNT NO Date Item Debit Credit Balance Debit Credit July 1 Bal., 6.400 urts, 2/5 completed 18,048 31 Direct materials, 288,000 units 748.300 766,84 31 Direct labor 162.500 929.643 31 Factory overhead 40,732 970,380 31 Goods ferred, 209,000 units 31 Bl. 2 units, 4/5 completed Required: 1. Prepare a cost of production report, and identify the missing amounts for Work in Process --Roasting Department. If an amount is zero, enter "o". When computing cost per equivalents, round to two decimal places Hana Coffee Company Cost of Production Report Roasting Department For the Month Ended July 31 6.100 Unit Information Units charged to production: Inventory in process 1 Received from materials toreroom Total units accounted for by the Roasting Department Unts to be assigned costs 200.000 294.400 Equivalent Check My Work Previous Locatorinprogress=false clook Calculator Printem Received from materials storeroom 288,000 Total units accounted for by the Roasting Department Units to be assigned costs: 294.400 Whole Units Equivalent Units Direct Materials Conversion 6.400 256.000 X Inventory in process, July 1 Started and completed in July Transferred to Packing Department in July Inventory in process, July 31 Total units to be assigned costs Cost Information Cost per equivalent unit: Direct Materials Conversion Total costs for July in Roasting Department Total equivalent units Cost per equivalent unit Costs assigned to production Direct Materials Total Conversion Inventory in process, July 1 Costs incurred in July Total costs accounted for by the Roasting Department Costs allocated to completed and partially completed units: Previou Check My Work Prilom costs wigned to production: Direct Materials Total Conversion Inventory in process, July 1 Costs incurred in July Total costs accounted for by the Roasting Department Costs located to completed and partially completed unit: Inventory in process, July 1 balance To complete inventory in process, Ruly 1 Cost of completed July 1 work in process Started and completed in July Transferred to Molding Department in My Inventory in process, Buly 31 Total costs assigned by the Roasting Department feed 2. Assuming that the July 1 work in process inventory includes $16.000 of direct materials, determine the increase or decrease in the cost per equivalent unit for direct materials and conversion between February and Muly. If required, round your answers to the nearest cent. Increase or Decrease Amount Change in direct materials cost per equivalent unt Change in conversion cost per equivalent unit Previous Nerd Check My Work