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., 4,700 units, 1/5 completed					5,546
	31	Direct materials, 211,500 units	253,800				259,346
	31	Direct labor	51,100				310,446
	31	Factory overhead	12,722				323,168
	31	Goods transferred, 212,000 units			?
	31	Bal., ? units, 2/5 completed					?

Required:

Question Content Area

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 64ebc1090fbc069_1
Received from materials storeroom			fill in the blank 64ebc1090fbc069_2
Total units accounted for by the Roasting Department			fill in the blank 64ebc1090fbc069_3
Units to be assigned costs:
		Equivalent Units
	Whole Units	Direct Materials	Conversion
Inventory in process, July 1	fill in the blank 64ebc1090fbc069_4	fill in the blank 64ebc1090fbc069_5	fill in the blank 64ebc1090fbc069_6
Started and completed in July	fill in the blank 64ebc1090fbc069_7	fill in the blank 64ebc1090fbc069_8	fill in the blank 64ebc1090fbc069_9
Transferred to Packing Department in July	fill in the blank 64ebc1090fbc069_10	fill in the blank 64ebc1090fbc069_11	fill in the blank 64ebc1090fbc069_12
Inventory in process, July 31	fill in the blank 64ebc1090fbc069_13	fill in the blank 64ebc1090fbc069_14	fill in the blank 64ebc1090fbc069_15
Total units to be assigned costs	fill in the blank 64ebc1090fbc069_16	fill in the blank 64ebc1090fbc069_17	fill in the blank 64ebc1090fbc069_18
Cost Information
Cost per equivalent unit:
		Direct Materials	Conversion
Total costs for July in Roasting Department		$fill in the blank 64ebc1090fbc069_19	$fill in the blank 64ebc1090fbc069_20
Total equivalent units		fill in the blank 64ebc1090fbc069_21	fill in the blank 64ebc1090fbc069_22
Cost per equivalent unit		$fill in the blank 64ebc1090fbc069_23	$fill in the blank 64ebc1090fbc069_24
Costs assigned to production:
	Direct Materials	Conversion	Total
Inventory in process, July 1			$fill in the blank 64ebc1090fbc069_25
Costs incurred in July			fill in the blank 64ebc1090fbc069_26
Total costs accounted for by the Roasting Department			$fill in the blank 64ebc1090fbc069_27
Costs allocated to completed and partially completed units:
Inventory in process, July 1 balance			$fill in the blank 64ebc1090fbc069_28
To complete inventory in process, July 1	$fill in the blank 64ebc1090fbc069_29	$fill in the blank 64ebc1090fbc069_30	fill in the blank 64ebc1090fbc069_31
Cost of completed July 1 work in process			$fill in the blank 64ebc1090fbc069_32
Started and completed in July	fill in the blank 64ebc1090fbc069_33	fill in the blank 64ebc1090fbc069_34	fill in the blank 64ebc1090fbc069_35
Transferred to Molding Department in July			$fill in the blank 64ebc1090fbc069_36
Inventory in process, July 31	fill in the blank 64ebc1090fbc069_37	fill in the blank 64ebc1090fbc069_38	fill in the blank 64ebc1090fbc069_39
Total costs assigned by the Roasting Department			$fill in the blank 64ebc1090fbc069_40

Question Content Area

2. Assuming that the July 1 work in process inventory includes $5,170 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	Decrease or Increase ?	$fill in the blank 8ad752f9ffc2078_2
Change in conversion cost per equivalent unit	Decrease or Increase ?