Cost of Production Report Hana Coffee Company oasts and packs coffee beans. The process begins by placing coffee beans into the Roasting Department. Fro the Roasting Department coffee beans are the transferred to the Packing Department. The foow ng a partial ork in process account of the Roasting Department at July 31; ACCOUNT Work in Process-Roasting Date tem Debit Credit Bal., 4,900 unts, 45 uly 1 9,800 Direct materials 220,500 units 374,850384,650 31 Direct labor 0,0co 31 Factory overhead17,536 472.186 Goods transferred 221,000 units Bal, 2 units, 2/5 Required 1. Prepare o cost of production report, and identify the missing amounts for work n Process Roasting Department. If a "mount zero enter when computing cost per eeuvalent ur ts, round to t o decimal places 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 31 Units charged to production Inventory in process, July Received from materials storeroom Total units accounted for by the Roasting Department Units to be assigned costs: Whole Direct Units Materials Conversion Inventory in process, July Started and completed in July Transferred to Packing Department in July Inventory in process, July 31 Total units to be assigned costs Cost per equivalent unit Direct Materials Conversion Total costs for July in Roasting Department otal equivalent unts Cost per equivelent unt Costs assigned to production: Direct Total nventory in process, July Costs incurred in Jul otall costs accounted for by the Roasting Department Costs allocated to completed and partially completed unts: Inventory in process, July 1 balance To complete inventory in process, July Cost of completed July 1 work in process Started and completed in July Transferred to Moilding Department in Jul nventory in process, July 31 otal costs assigned by the Roasting Department 2. Assuming that the July 1 work in process inventory includes $7,840 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 Change in direct materials cost per equivalent unit Change in conversion cost per equivalent unit