can u also show how u got the answers?

ACCOUNT Work in Process-Roasting Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit July 9,108 1 Bal., 6,600 units, 1/5 completed 31 Direct materials, 297,000 units 415,800 424,908 31 Direct labor 72,300 497,208 31 Factory overhead 18,048 515,256 31 Goods transferred, 298,000 units ? 31 Bal., 2 units, 4/5 completed ? Direct Materials Conversion Total Inventory in process, July 1 9,108 Costs incurred in July 506,148 Total costs accounted for by the Roasting Department 515,256 Costs allocated to completed and partially completed units: Inventory in process, July 1 balance 9,108 To complete inventory in process, July 1 Cost of completed July 1 work in process Started and completed in July 10 100 Transferred to Molding Department in July Inventory in process, July 31 Total costs assigned by the Roasting Department 515,256 2. Assuming that the July 1 work in process inventory includes $8,580 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 Increase Change in conversion cost per equivalent unit Decrease $