Cest 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 Packing Department. The following is a partial work in process account of the Roasting Department at July 31 ACCOUNT Work in Process-Roasting ACCOUNT NO. Department Balance Date Item Bal, 5,000 units, 4/5 Debit Credit Debit Credit 10,000 My completed Direct materials, 225,000 31 382,500 392,500 units 31 Direct labor 72,000 464,500 31 Factory overhead 18,000 482,500 Goods transferred, 31 225,000 units 31 Bal, 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 enter "0". When computing cost per equivalent units, round to two decimal places Hana Coffee Company Cost of Production Report-Roasting Department For the Month Ended July 31 Units charged to production Inventory in process, July 1 Received from materials storeroom Unit Information Total units accounted for by the Roasting Department Units to be assigned costs 5300 25000 Inventory in process, July 1 Started and completed in July Transferred to Packing Department in July Inventory in process, July 31 Equivalent Units Whole Units Direct Materials Conversion 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 unt Costs assigned to production Direct Materials Conversion Total 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: Inventory in process, July 1 balance To complete inventory in process, July 3 Cost of completed July 1 work in process Started and completed in July Transferred to Molding Department in July Inventory in process, July 31 Total costs assigned by the Roasting Departmen 000 2. Assuming that the July 1 work in process mentory includes $8,000 of drest materials, termine the case or decrease in the cost per equivalent unit for direct materials and conversion between February and July found your answers to the nearest cent Increase or Decrease Amount Change in direct materies cost per equivalent un Change in conversion cost per equivalent unt