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:

Cast af Production Report 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 pracess account o the Roasting Department et July 31 ACCOUNT NO. Balance Date Item Debit Credit Bal, 7,6OD units, 1ys uly 1 9,968 Direct materials, 312,000 units 31 Direct laber 31 Factory overhead 31 83,200 502,569 20,826 523,395 Goods transferred, 343,000 units Bal., ? units, 4/5 31 1. Prepare a cost of production report, and identify the missing amounts or Work in Process-Roasting Department. If an amount is zero, enter "0", When computing cost per equivalent units, round to two decimal places Cost of Production Department For the Month Ended 3 Unit Informaton Unts charged to procuction Inwentery In procnss, uly 1 Receved from materia's stareroom Tutal units accounted for by the Rcesting Depertment Units to be assigned costs Whole Direct Units Materias Coversion Irventcry in process, July 1 Started and completed in Juy Tranaferred to Packing Deparment in Juy Inwentcry in process, July 31 utal units bo be assigned cts Cost Informatan per cquvalent unt Direct Mateias Conversion Total oosts for July in Roasting Department Total cquivalent units Cast per aqualant unt osts assignad to produxcton: Direct Materials Converson Taw Irwentory in process, July 1 Costs incurnad in July Tatal costs accounted for b y the Roasting Department Costs allocated to completed and partially completed units: Irwantery In procnss, Juty 1 balancc Ta complete inventory in process, July 1 Cost of completed Juy 1 work in process Scarted and completed in Juy Tranaferred to Malding Department in July Inwentcry in process, July 31 Tutal costs assigned by the Roasting Department 2. Assuming that the uly 1 work in process inventary includes $B,360 af direct materials, determine the increase or decrease in the cost per cquvalent unit for diroct materials and conversion between February and July It required, round your answers to the nearest cent Increase or Decre5e Amount Change in direct materials cost per equivalent unit Change in conversion cast per equtvalent unt