Cost of Production Report Roasting Department at July 31 : ACCOUNT Work in Process-Roasting Department ACCOUNT No. 31 Bal., ? units, 40% completed ? Required: 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 Received from materials storeroom Total units accounted for by the Roasting Department Units to be assigned costs: Equivalent Units Whole Units Direct Conversion Previous Costs per equivalent unit: Total costs for July in Roasting Department Total equivalent units Cost per equivalent unit Costs charged to production: Inventory in process, July 1 Costs incurred in July Total costs accounted for by the Roasting Department Cost 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 Direct Materials Conversion Total \begin{tabular}{lll} & Increase or Decrease \\ \hline Change in direct materials cost per equivalent unit & \end{tabular}