Cost of Production Report e 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 Dale Item Debit Credit Debit Credit 15,038 591,300 606,338 130,400 736,738 July 1 Bal., 7,300 units, 3/5 completed 31 Direct materials, 328,500 units 31 Direct labor 31 Factory overhead 31 Goods transferred, 329,000 units 31 Bal., 2 units, 1/5 completed Required: 32,590 769,328 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. 2. Assuming that the July 1 work in process inventory includes $12,410 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 Change in conversion cost per equivalent unit increase Decrease