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 ProcessRoasting Department							ACCOUNT NO.
Date		Item	Debit		Credit		Balance
							Debit		Credit
July	1	Bal., 5,900 units, 3/5 completed					13,924
	31	Direct materials, 265,500 units	557,550				571,474
	31	Direct labor	106,700				678,174
	31	Factory overhead	26,690				704,864
	31	Goods transferred, 266,000 units			?
	31	Bal., ? units, 4/5 completed					?

Required:

1. Prepare a cost of production report, and identify the missing amounts for Work in ProcessRoasting Department. If an amount is zero, enter "0". When computing cost per equivalent units, round to two decimal places.

Hana 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			fill in the blank a67a6ef86017060_1
Received from materials storeroom			fill in the blank a67a6ef86017060_2
Total units accounted for by the Roasting Department			fill in the blank a67a6ef86017060_3
Units to be assigned costs:
		Equivalent Units
	Whole Units	Direct Materials	Conversion
Inventory in process, July 1	fill in the blank a67a6ef86017060_4	fill in the blank a67a6ef86017060_5	fill in the blank a67a6ef86017060_6
Started and completed in July	fill in the blank a67a6ef86017060_7	fill in the blank a67a6ef86017060_8	fill in the blank a67a6ef86017060_9
Transferred to Packing Department in July	fill in the blank a67a6ef86017060_10	fill in the blank a67a6ef86017060_11	fill in the blank a67a6ef86017060_12
Inventory in process, July 31	fill in the blank a67a6ef86017060_13	fill in the blank a67a6ef86017060_14	fill in the blank a67a6ef86017060_15
Total units to be assigned costs	fill in the blank a67a6ef86017060_16	fill in the blank a67a6ef86017060_17	fill in the blank a67a6ef86017060_18
Cost Information
Cost per equivalent unit:
		Direct Materials	Conversion
Total costs for July in Roasting Department		$fill in the blank a67a6ef86017060_19	$fill in the blank a67a6ef86017060_20
Total equivalent units		fill in the blank a67a6ef86017060_21	fill in the blank a67a6ef86017060_22
Cost per equivalent unit		$fill in the blank a67a6ef86017060_23	$fill in the blank a67a6ef86017060_24
Costs assigned to production:
	Direct Materials	Conversion	Total
Inventory in process, July 1			$fill in the blank a67a6ef86017060_25
Costs incurred in July			fill in the blank a67a6ef86017060_26
Total costs accounted for by the Roasting Department			$fill in the blank a67a6ef86017060_27
Costs allocated to completed and partially completed units:
Inventory in process, July 1 balance			$fill in the blank a67a6ef86017060_28
To complete inventory in process, July 1	$fill in the blank a67a6ef86017060_29	$fill in the blank a67a6ef86017060_30	fill in the blank a67a6ef86017060_31
Cost of completed July 1 work in process			$fill in the blank a67a6ef86017060_32
Started and completed in July	fill in the blank a67a6ef86017060_33	fill in the blank a67a6ef86017060_34	fill in the blank a67a6ef86017060_35
Transferred to Molding Department in July			$fill in the blank a67a6ef86017060_36
Inventory in process, July 31	fill in the blank a67a6ef86017060_37	fill in the blank a67a6ef86017060_38	fill in the blank a67a6ef86017060_39
Total costs assigned by the Roasting Department			$fill in the blank a67a6ef86017060_40

Feedback

1. Calculate equivalent units for materials and conversion costs. Calculate the cost per equivalent unit for materials and conversion costs. Calculate the costs assigned to the beginning inventory, the units started and completed, and the ending inventory.

2. Assuming that the July 1 work in process inventory includes $11,800 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	DecreaseIncreaseIncrease	$fill in the blank 5b5f0b08cf8efae_2
Change in conversion cost per equivalent unit	DecreaseIncreaseDecrease	$fill in the blank 5b5f0b08cf8efae_4