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 following is a partial work in process account of the Roasting Department at July 31: ACCOUNT Work in Process-Roasting Department ACCOUNT No. Date Item DebitCredit Credit 121,800 41,800 831,800 865,072 July 1 Ba, 30,000 units, 10% completed 31 Direct materials, 155,000 units 31 Direct labor 620,000 90,000 33,272 1 Factory overhead 1 Goods transferred, 149,000 units 31 Ba, 1 units, 45% completed 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 ".When computing cost per equivalent units, round to the nearest cent. Hana Coffee Company Cost of Production Report-Roasting Department Units charged to production Inventory in process July Received from materials storeroom Total units accounted for by the Roasting Department Unts to be assigned costs: Inventory in process, July Started and completed in July Transfered to Packing Department in Jul Inventory in process, July 3 Total units to be assigned costs Cost Information Cost per equivalent unit: Direct Materials Conversion Total costs for July in Roasting Department Total equivalent units Cost per equivalent unit Costs assigned to production: Direct Materials Conversion Total 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 balance To complete inventory in process, July 1 Cost of completed July 1 work in process Started and completed in July Transferred to Packing Department in July Inventory in process, July 31 Total costs assigned by the Roasting Department 2. Assuming that the July 1 work in process inventory includes $119,400 of direct materials, determine the increase or decrease in the cost per equivalent unit for direct materials and conversion between June and uly, required, round your answers to two decimal places Change in direct materials cost per equlvalent unt Change in conversion cost per equivalent unit