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. Balance Date Item Debit Credit Debit Credit July 1 Bal., 5,000 units, 4/5 completed 16,700 31 Direct materials, 225,000 units 630,000 646,700 31 Direct labor 124,300 771,000 31 Factory overhead 31 Goods transferred, 225,000 units 31,100 802,100 ? 31 Bal., ? units, 1/5 completed Required: 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 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 Direct Materials Conversion Total 2. Assuming that the July 1 work in process inventory includes $13,500 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. Change in direct materials cost per equivalent unit Change in conversion cost per equivalent unit Increase or Decrease Amount 100