Cost of Production Report Hana Coffee Company roasts and packs coffee beans. The process begins by placing coffce beans into the Roasting Department. From the Roasting Department, coffee beans are then transferred to the Packing Department. The folliwing is a partial work in process account of the Roasting Department at July 31 : Kequirea: 1. Prepare a cost of production report, and identify the missing amounts for Work in Process-Roasting Department. If an amdunt is zero, enter "o", When computing. cost per equ velent units, round to two 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 "0". When computing cost per equivalent units, round to two decimal places. Inventory in process, July 31 Total units to be assigned costs Cost Information Cost per equivalent unit: Total costs for July in Roasting Department Total equivaient units Cost per equivaient unit Costs assigned to production: Direct Materials Conversion Inventory in process, July 1 Total 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 2. Aswoming that the July 1 work in pectess inventory indudes $14,700 of direct materiali, determine the increase or decrease in the cost per equivalent unit for direct materials and conversion betiben Jube and Julv. If required, round your answers to the nearest cent