Cost of Production Report Arabica Highland 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-Rnastinn Denartment Arrount Nn 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 " 0 ". When computing cost per equivalent units, round to two decimal places. 2. Assuming that the July 1 work in process inventory includes $14,080 or direct materials, aetermine the increase or uecrease in une cust per equivalent unit for direct materials and conversion between June and July. If required, round your answers to the nearest cent