Cost of Production Report Mochaccino Express 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., 63,000 units, 90% completed 344,295 31 Direct materials, 324,000 units 1,328,400 1,672,695 31 Direct labor 325,200 1,997,895 31 Factory overhead 120,300 2,118,195 31 Goods transferred, 313,000 units ? 31 Bal., ? units, 55% completed ? Required: Question Content Area 1. Prepare a cost of production report and identify the missing amounts for Work in ProcessRoasting Department. If an amount box does not require an entry, leave it blank. When computing cost per equivalent units, round to the nearest cent. Mochaccino Express 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 fill in the blank b2d269f75054056_1 Received from materials storeroom fill in the blank b2d269f75054056_2 Total units accounted for by the Roasting Department fill in the blank b2d269f75054056_3 Units to be assigned costs: Equivalent Units Whole Units Direct Materials Conversion Inventory in process, July 1 fill in the blank b2d269f75054056_4 fill in the blank b2d269f75054056_5 fill in the blank b2d269f75054056_6 Started and completed in July fill in the blank b2d269f75054056_7 fill in the blank b2d269f75054056_8 fill in the blank b2d269f75054056_9 Transferred to Packing Department in July fill in the blank b2d269f75054056_10 fill in the blank b2d269f75054056_11 fill in the blank b2d269f75054056_12 Inventory in process, July 31 fill in the blank b2d269f75054056_13 fill in the blank b2d269f75054056_14 fill in the blank b2d269f75054056_15 Total units to be assigned costs fill in the blank b2d269f75054056_16 fill in the blank b2d269f75054056_17 fill in the blank b2d269f75054056_18 Cost Information Costs per equivalent unit: Direct Materials Conversion Total costs for July in Roasting Department $fill in the blank b2d269f75054056_19 $fill in the blank b2d269f75054056_20 Total equivalent units fill in the blank b2d269f75054056_21 fill in the blank b2d269f75054056_22 Cost per equivalent unit $fill in the blank b2d269f75054056_23 $fill in the blank b2d269f75054056_24 Costs charged to production: Direct Materials Conversion Total Inventory in process, July 1 $fill in the blank b2d269f75054056_25 Costs incurred in July fill in the blank b2d269f75054056_26 Total costs accounted for by the Roasting Department $fill in the blank b2d269f75054056_27 Cost allocated to completed and partially completed units: Inventory in process, July 1 balance $fill in the blank b2d269f75054056_28 To complete inventory in process, July 1 $fill in the blank b2d269f75054056_29 $fill in the blank b2d269f75054056_30 fill in the blank b2d269f75054056_31 Cost of completed July 1 work in process $fill in the blank b2d269f75054056_32 Started and completed in July fill in the blank b2d269f75054056_33 fill in the blank b2d269f75054056_34 fill in the blank b2d269f75054056_35 Transferred to Packing Department in July $fill in the blank b2d269f75054056_36 Inventory in process, July 31 fill in the blank b2d269f75054056_37 fill in the blank b2d269f75054056_38 fill in the blank b2d269f75054056_39 Total costs assigned by the Roasting Department $fill in the blank b2d269f75054056_40 Question Content Area 2. Assuming that the July 1 work in process inventory includes $256,410 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 $fill in the blank b1f4b1055ff2fd9_2 Change in conversion cost per equivalent unit $fill in the blank b1f4b1055ff2fd9_4