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 Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit July 13,516 1 Bal., 6,200 units, 4/5 completed 31 Direct materials, 279,000 units 502,200 515,716 31 Direct labor 111,100 626,816 31 Factory overhead 27,780 654,596 31 Goods transferred, 279,000 units ? 31 Bal., ? units, 3/5 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 equivalent units, round to two decimal places. Hana 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 6,200 Received from materials storeroom 279,000 285,200 Total units accounted for by the Roasting Department Units to be assigned costs: Equivalent Units Direct Conversion Materials Whole Units Inventory in process, July 1 6,200 0 1.240 272,800 272,800 272,800 Started and completed in July Transferred to Packing Department in July Inventory in process, July 31 279,000 272,800 274,040 6,200 6,200 Total units to be assigned costs 285,200 279,000 Cost Information Cost per equivalent unit: Direct Materials Conversion 502,200 Total costs for July in Roasting Department Total equivalent units 279,000 781,200 X $ Cost per equivalent unit 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 1 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 Department Feedback Check My Work 1. Calculate equivalent units for materials and conversion costs. Calculate the cost per equivalent unit for materials and conversion costs. Calculate the costs assigned to the beginning inventory, the units started and completed, and the ending inventory. 2. Assuming that the July 1 work in process inventory includes $10,540 of direct materials, determine the increase or decrease in the cost per equivalent unit for direct materials and conversion between February and July. If required, round your answers to the nearest cent. Increase or Decrease Amount Increase $ Change in direct materials cost per equivalent unit Change in conversion cost per equivalent unit Decrease