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:

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.

ACCOUNT Work in Process-Roasting Department ACCOUNT NO. Balance Debit Credit Date Item Debit Credit July 1 Bal, 7,800 units, 4/5 completed 26,832 31 Direct materials, 351,000 units 1,017,900 1,044,732 31 Direct labor 195.900 1,240,632 48,988 Factory overhead 1,289,620 31 Goods transferred, 352,000 units 31 Bal.? units, 3/5 completed ? Cost of Production Raport-Roasting Department Manth Ended July 31 For t Unit Information Units charged to production: Inventory in process July 1 Received from materials storeroom Total units accouunted for by the Roasting Department Units to be assigned costs uivalent Units Direct Whole Material Un2s Invantory in procacs July 1 Started and complated in July Trangferred to Pading Department in July Invantory in process, July 31 Total units to be assigned costs Cost Information Cost a equivalent unit Direct Material Conversion Total costs for July in Roasting Departmant Total equivalent units Cost per equivalent unit Costs assigned to productions Diract Tats Materials Conversion Invantory in procass, July 1 Costs incurred in July Total costs accounted for by the Roasting Department Costs allocated to completad and partialy complated units Inventory in process. July 1 balance To complete inventory in process. Jly 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 acpligned by the Roacting Departmant 2. Assuming that the July 1 work in process inventory includes $21.840 of direct materials, determine the increase . 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. Amount Increase or Decrease Change direct materials cost per equivalent unit Change in conversion cost per equjvalent unit