Cost of Production Report Hana Coffee Company roasts and packs coffee beans. The process begins by placing coffee beans into the Raasting Department. From the Roasting Department, coffee beans are then transferred to the Packing Drpartment. The fallowing is a partial work In process account of the Roasting Department at July 31 ACCOUNT Work in Process-Roasting Department ACCOUNT NO Balance Date Item Debit Credit Debit Credit 25,088 75,488 1,159,288 1,205,184 July 1 Bal., 6,400 units, 4/5 completed 31 Direct materials, 298,000 units 31 Direct labor 31 Factory overhead 31 Gaods transferred, 299,000 units 31 Bal., 2 units, 3/5 completed 950,100 183,800 45,896 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 equlvalent units, round to two declmal places. Hana Coffee Company Cost of Production Report-Roasting Department For the Month Ended uly 31 Units charged to production: Inventory in process, July 1 Received from materials storeroom Total units accounted for by the Roasting Department Units to be assigned costs whole Units Direct Materlals Conversion Inventory in process, July 1 Started and completed in July Check Hy Work ihole Units Direct Inventory in process, July 1 Started and completed in July Transferred to Packing Department in Juty Inventory in process, Juty 31 Total units to be assigned costs Cost per equvalent unit: Direct Materials Cversion Total costs for July In Roasting Department Total equrvalent unts Cost per equivalent unit Costs assigned to production: Direct Matenals Conversion Total Inventory in process, Juty1 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 Direct Materials Conversion Total costs for July in Roasting Department Total equivalent units Cost per equivalent unit Costs assigned to production: Direct Materials Coversion Total Inventory In process, Juy 1 Costs incurred in July Total costs accounted for by the Roasting Department Costs allocated to completed and partially completed units Inventory in processJuly 1 balance To complete inventory in process, July 1 Cast of completed July 1 work in process Started and completed in July Transferred to Molding Department in July Inventory in process, Juty 31 Total costs assigned by the Roasting Department 2. Assuming that the July 1 work in process inventory includes $20,490 of direct materials, determine the increase or decrease in the cost per equivalent unit for direct materials and conversion between February and luly. If required, round yaur answers to the nearest cent. Increase or Decrease Amount Change in direct materials cost per equivalent unit Change in conversion cost per equivalent uni