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 Ba|., 4,800 units, 2/5 completed 15,648 31 Direct materials, 216,000 units 648,000 663,648 31 Direct labor 139,500 803,148 31 Factory overhead 34,836 837,984 31 Goods transferred, 216,000 units ? 31 Ba|., 3 units, 4/5 completed ? Required: 1. Prepare a cost of production report, and identify the missing amounts for Work in ProcessRoasting Department. If an amount is zero, enter "0". When computing cost per equivalent units, round to two decimal places. Hana Coffee Company Cost of Production Report-Roasting Department For the Month Ended July 31 Unit Information Units charged to production: Inventory in process, July 1 4,800 ~/ Received from materials storeroom 216,000 V Total units accounted for by the Roasting Department 2103"" 'I Units to be assigned costs: Equivalent Units D' t Whole Units Irec Conversion Materials Inventory in process, July 1 ~/ E] J ~/ Started and completed in July '/ J ~/ Transferred to Packing Department in July 216,000 \\/ 211,200 J Inventory in process, July 31 4,800 VI 4,800 V Total units to be assigned costs 'I V' Cost Information Cost per equivalent unit: Direct Materials Total costs for July in Roasting Department $ 648,000 \\I Total equivalent units 216,000 J Cost per equivalent unit $- \\l 214,080 \\I V - Conversion ans-r - $- Costs assigned to production: Direct _ Conversion Materials 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 Fri] J $- 4 Cost of completed July 1 work in process Started and completed in July C] X C] Transferred to Molding Department in July Inventory in process, July 31 C] 1:] Total costs assigned by the Roasting Department Total K 3; 15,648 '\\ 822,336 $ 837,934 J '\\ $ 15,648 'x 2,304 $ 17,952 J 2. Assuming that the July 1 work in process inventory includes $13,920 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. Increase or Decrease Amount Change in direct materials cost per equivalent unit 95:] Change in conversion cost per equivalent unit $:]