1. 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 ProcessRoasting Department							ACCOUNT NO.
   Date		Item	Debit		Credit		Balance
   							Debit		Credit
   July	1	Bal., 30,000 units, 10% completed					121,800
   	31	Direct materials, 155,000 units	620,000				741,800
   	31	Direct labor	90,000				831,800
   	31	Factory overhead	33,272				865,072
   	31	Goods transferred, 149,000 units			?
   	31	Bal., ? units, 45% 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 the nearest cent.

   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
   Received from materials storeroom
   Total units accounted for by the Roasting Department
   Units to be assigned costs:
   		Equivalent Units
   	Whole Units	Direct Materials	Conversion
   Inventory in process, July 1
   Started and completed in July
   Transferred to Packing Department in July
   Inventory in process, July 31
   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 July. If required, round your answers to two decimal places.

   	Increase or Decrease	Amount
   Change in direct materials cost per equivalent unit		$
   Change in conversion cost per equivalent unit		$