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. Date Item Debit Balance Credit Debit Credit 10,556 Bal., 5,800 units, 1/5 July 1 completed Direct materials, 31 261,000 units 469,800 480,356 31 Direct labor 104,900 585,256 26,180 611,436 31 Factory overhead Goods transferred, 31 261,000 units ? Bal., ? units, 2/5 31 completed ? 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 "O". 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 Received from materials storeroom 5,800 261,000 266,800 Total units accounted for by the Roasting Department Units to be assigned costs: Whole Units 5,800 Equivalent Units Direct Materials Conversion 0 4,640 255,200 255,200 255,200 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 261,000 255,200 259,840 5,800 5,800 266,800 261,000 Cost Information Cost per equivalent unit: Direct Materials $ 469,800 Conversion $1 tment Total costs for July in Roasting Total equivalent units 261,000 $ 1.8 $ Cost per equivalent unit Costs assigned to production: Direct Materials Conversion Total $ 10,556 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 $ 459,360 $ 10,440 Total costs assigned by the Roasting Department 2. Assuming that the July 1 work in process inventory includes $9,860 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 the nearest cent. Increase or Decrease Amount Increase $ Change in direct materials cost per equivalent unit Change in conversion cost per equivalent unit Decrease $