Cost of Production Report Hana 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 foliowing is a partial work in process account of the Roasting Department at July 31 : 1. Prepare a cost of production report, and identify the missing amounts for Work in Process-Rossting Department. If an amount is zero, enter "O". When computing cost per equlvalent unils, round to two decimal places. Inventory in process, July 31 Total units to be assigned costs Cost per equivalent unit: Total costs for-July in Roasting Department Total equivalent units Cost per equivalent unit Costs assigned to production: 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 baiance 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 proces5, July 31 Total costs assigned by the Roasting Department Cost information Direct Materials Conversion Total $ 13,000 327,000 2. Nsiming that the July 1 work in process inventary includes $16,100 of direct mwteriais, determine the increate or decrease in the cost per equivaient unit for direct materiais and convernion between February and Jvy. If required, round your arswers to the nearest cent