Cost of Production Resort Hana Coffee Company roasts and packs coffee beans. The process begins by placing coffee beans into the Roasting Department. From the Rating Department coffee beans are then transferred to the Packing Department. The following is a partial work in proces account of the Roasting Department at 31 ACCOUNT Work in Process Roasting Department ACCOUNT NO Date Item Balance Debit Credit Debit Credit July 1 Bal 7.400 units, 25.com 21.60 31 Direct materia, 333,000 199,100 920,78 31 Direct labor 185,200 1,100,000 31 Factory overhead 47.112 1.156,020 31 Goods transferred, 134,000 units > 31 bal. units, 4/5 completed Required: 1. Prepare a cost of production report and identify the missing amounts for Work in Proc-Rosting Department of an amount to enter when como content decimal places Hana Coffee Company Cost of Production Report Roasting Department For the Month Ended July 31 1. Prepare a cost of production report and identify the mining amounts for Work in Process Roasting Department. It an mount is zero, enter when computing terus decimal places Hana Coffee Company Cost of Production Report-Hosting 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 Hosting Department Units to be assigned costs Equivalent Units Whole Direct Units Materiale conversion Inventory in proces, 1 Started and completed in Transferred to racing Department Buy Inventory in process, July 31 Total units to be assigned costs Cost Informa Cost per equivalent unit Direct Materiale conversion Total costs for July in Roasting Department Continformation Cost per equivalent unit Direct Materials Conversion Total costs for wy in Roasting Department Total equivalent units Cost per equivalent unit Costs assigned to production Direct Materials Conversion Total Inventory in process, 1 Costs incurred in July Total costs accounted for by the Hosting 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 uly 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 Rating Department 2. Assuming that the July 1 work in process inventory includes $19.240 of direct materials, determine the increase or decrease in the cost per equivalent unit for direct materials and com February and July. It required, round your answers to the nearest cent 2. Assuming that they work in de 619.240 direct determine the recount for den February and required, round your answers to the nearest cant Increase or decrease Amunt Change in direct materials costeroivent ut Change in conversion cost per cuivalent