fill in the blanks using the data from below

Costs assigned to production: Imentory in proctso, July 1 Costs incurred in July Total costs accounted for by the Roasting Department \begin{tabular}{|l|l|} \hline \\ \hline \\ \hline \end{tabular} Costs allocated to completed and partially completed unts: Imentory in process, July 1 To cemplete inventory in process, July 1 Cost of completed July 1 work in process Staned and completed in July Transfented to Packing Depatment in July Irmentory in process, July 31 Total costs assigned by the Roasting Department \begin{tabular}{|l|} \hline \\ \hline \\ \hline \\ \hline \\ \hline \\ \hline \\ \hline \\ \hline \\ \hline \end{tabular} July 1, work in process Less drect materials Converision ceste Cemersion cest equvalent units: Units in process Parcent camplete Equivelent units Auly coeks per equivalent unit (froen part 1) dure cests per equalent unt. Total costs in Wor in Process, July 1 Total ecuivaleit unts Cout per equivilert uni incivist (declease) Otreci Materials + Convursion \begin{tabular}{l} Convitsion \\ \hline+4 \\ \hline \end{tabular} P. 17gr/2A 1. \begin{tabular}{l} Hana Coffee Company \\ \hline \\ Cost of Production Report - Roasting Depa \\ UNITS For the Month Ended July 31 \\ Units charged to production: \\ Inventory in process, July 1 \\ Received from materials storefoom \\ Total units accounted lor by the Roasting Department \end{tabular} Equivalont Units Cipbeard x Font Alignnent Numbet 815 A B c. (1) E F G H 1 M N o P 13 (14) 16 17 18 19. 20 21 22 23 24 25 26 27. 28 29 30 31 32 33 34 35 36 Units to be assigned cost: Inventory in process, July 1 ( complote) Started and completed in July Transferred to Packing Department in July Itwentory in process, July 31 ( complete) Total units to be assigned costs \begin{tabular}{l} Equivalont Units \\ \hline Direct Materials Conversion \\ \hline \end{tabular} 37 38 39 40 41 12 43 44 45 45 costs Cost pet equivalent unit: Total costs for Jily in Roasting Department Totat equivifont units Cost per equivilent unit Direct Materials \begin{tabular}{|} \hline \\ \hline \\ \hline \\ \hline \\ \hline \\ \hline \end{tabular} \begin{tabular}{|} \hline \\ \\ \hline \\ \hline \\ \hline \end{tabular} \begin{tabular}{r} \\ \hline \\ \hline \end{tabular} Costs Conversion Total Costs assigned to production: Invertory in process, July 1 Conts incurred in Sily Total costs accounted for by the Roasting Department Costs allocated to compiotod and partialy comploted units: Pr. 17(3) 2A Obj. 2, 4 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 : Instructions 1. Prepare a cost of production report, and identify the missing amounts for Work in Process Hoasting Department: Check Figure: Conversion cost per equivalent unit, \$0.76 2. Assuming that the July 1 work in process inventory includes $119,400 of direct materials, determine the increase or decrease in the cost per equivalent unit for direct materials and conversion between June and July