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 311 ACCOUNT Work in Process --Roasting Department ACCOUNT NO. Balance Date Item Debit Credit - Debit Credit July 1 Bal. 4,600 units, 3/5 completed 14,168 31 Direct materials, 207,000 units 558,900 573,068 31 Direct labor 115.900 688.968 31 Factory overhead 29,000 717,968 31 Goods transferred, 207,000 units 31 Bal.r units, 3/5 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 to". 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 1 207.000 Received from materials storeroom 211.600 Total units accounted for by the Roasting Department Units to be assigned costar Equivalent Units Direct Materials Conversion 0 1.840 inventory in process. July 1 4.600 202,400 202.400 202.400 Started and completed in July 207.000 Transferred to Packing Department in July 206,240 202,400 charh My Work eBook Calculator Total costs for July in Roasting Department Total equivalent units Cost per equivalent una Costs assigned to production: Direct Materials Conversion 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. Suly 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 1. Calouinte equivalent units for materials and conversion costs Calculate the cost per equivalent unit for materials and conversion costs Calculate the costs assigned to the beginning inventory, the unit started and completed, and the ending inventory 2. Assuming that the July 1 work in process inventory includes $11.960 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 Increase Change in direct materials cost per equivalent unit Decrease Change in conversion cost per equivalent unit