Cost of Puduction port 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 31: ACCOUNT Work In Process Roasting Department ACCOUNT NO Halance Date Item Debit Credit Debit Credit July 1 Bal. 5.300 units, 3/5 completed 3,352 31 Direct materials, 261,000 units 339,300 317,652 31 Direct labor G2.000 410,392 31 Factory overhead 15,748 425,300 31 Goods transferred, 250,000 units 31 Ral., 2 units, 4/5 completed Kejured: 1. Prepare a cost of production report, and identify the missing amounts for Work in Process Roasting Department of an amount is zero, cnter "o". When computing cost per cquivalent units, round to two decimal places Hana Coffee Company Cost of production Report-Roasting Department For the Month Ende July 11 Unis Information units changed to production Inventory in process, July Received from materials storeroom Total units accounted for by the Roasting Department Linits to assigned casts: While Units Equivalent Units Direct Materials Conversion Inventory in process, Daly 1 Started and completed in Muly Transferred to Packing Department in July Inventory in process, July 31 Total unity to be assigned Cort tofamation Casper quivalent unit: Direct Materials Conversion Total costs for Duly in Roasting Department Total equivalent units Cost per equivalent unit Casts assigned to production: Cost per equivalent unit: Direct Materials Conversion Total costs for July in Roasting Department $ Total equivalent units Cost per equivalent unit $ Costs assigned to production: Direct Materials Conversion Total 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, 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 Molding Department in July Inventory in process, July 31 Total costs assigned by the Roasting Department $ 2. Assuming that the July 1 work in process inventory includes $6,960 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 Change in direct materials cost per equivalent unit Change in conversion cost per equivalent unit