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., 6,100 units, 4/5 completed					23,302
	31	Direct materials, 274,500 units	878,400				901,702
	31	Direct labor	174,300				1,076,002
	31	Factory overhead	43,588				1,119,590
	31	Goods transferred, 275,000 units			?
	31	Bal., ? units, 2/5 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.

2. Assuming that the July 1 work in process inventory includes $18,910 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.