Cort of Production Report Hona Coffee Company roasts and pads coffee bears. The process begins by placing coffee beans to the Roasting Department from the Roasting Department, coffee beats are then transferred to the Packing Department. The following is a partial work in process account of the Roasting Department at July 313 ACCOUNT Work in Process Roasting Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit 1 Bal 30,000 units, 10 completed 121.800 31 Direct matenols, 155,000 units 620.000 741,000 31 Direct be 90.000 1.000 31 Factory overhead 33.272 66.072 31 Goods transferred, 149,000 units 31 Bal wit, 45 completed Required: July 1. pretost of production report and ently the amounts for Work in Processing Department. Il amount is to entero When computing cost per tunits, round to the nearest cent 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 Received from materials storeroom Total units accounted for by the Roasting Department Units to be assigned costs: Whole Units Equivalent Units Direct Materials Conversion 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 Direct Materials Conversion Total costs for July in Roasting Department Total equivalent units BE Cost per equivalent unit Costs assigned to production: Direct Materials Conversion Total S 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 Packing Department in July Inventory in process, July 31 Total costs assigned by the Roasting Department 2. Assuming that the July 1 work in process inventory includes $119,400 of direct materials, determine the increase or decrease in the cost per evalent it for direct materials and conversion between June and July. If requred, round your answers to two decimal places Increase or Decrease Amount Change in direct matenats cost per equivalent unit Change in conversion cost per equivalent on