Cost of Production Report then transferred to the Packing Department. The following is a partial work in process account of the Roasting Department at July 31 : ACCOINT Work in Procese-Rnactinn Denartment ACCOINT NO. Required: equivalent units, round to two decimal places. 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: 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: Total costs for July in Roasting Department Total equivalent units Cost per equivalent unit 2. Assuming that the July 1 work in process inventory includes $7,650 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