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., 7,600 units, 4/5 completed					13,680
	31	Direct materials, 342,000 units	513,000				526,680
	31	Direct labor	108,700				635,380
	31	Factory overhead	27,124				662,504
	31	Goods transferred, 343,000 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.

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 234ae3f99fa401a_1
Received from materials storeroom			fill in the blank 234ae3f99fa401a_2
Total units accounted for by the Roasting Department			fill in the blank 234ae3f99fa401a_3
Units to be assigned costs:
		Equivalent Units
	Whole Units	Direct Materials	Conversion
Inventory in process, July 1	fill in the blank 234ae3f99fa401a_4	fill in the blank 234ae3f99fa401a_5	fill in the blank 234ae3f99fa401a_6
Started and completed in July	fill in the blank 234ae3f99fa401a_7	fill in the blank 234ae3f99fa401a_8	fill in the blank 234ae3f99fa401a_9
Transferred to Packing Department in July	fill in the blank 234ae3f99fa401a_10	fill in the blank 234ae3f99fa401a_11	fill in the blank 234ae3f99fa401a_12
Inventory in process, July 31	fill in the blank 234ae3f99fa401a_13	fill in the blank 234ae3f99fa401a_14	fill in the blank 234ae3f99fa401a_15
Total units to be assigned costs	fill in the blank 234ae3f99fa401a_16	fill in the blank 234ae3f99fa401a_17	fill in the blank 234ae3f99fa401a_18
Cost Information
Cost per equivalent unit:
		Direct Materials	Conversion
Total costs for July in Roasting Department		$fill in the blank 234ae3f99fa401a_19	$fill in the blank 234ae3f99fa401a_20
Total equivalent units		fill in the blank 234ae3f99fa401a_21	fill in the blank 234ae3f99fa401a_22
Cost per equivalent unit		$fill in the blank 234ae3f99fa401a_23	$fill in the blank 234ae3f99fa401a_24
Costs assigned to production:
	Direct Materials	Conversion	Total
Inventory in process, July 1			$fill in the blank 234ae3f99fa401a_25
Costs incurred in July			fill in the blank 234ae3f99fa401a_26
Total costs accounted for by the Roasting Department			$fill in the blank 234ae3f99fa401a_27
Costs allocated to completed and partially completed units:
Inventory in process, July 1 balance			$fill in the blank 234ae3f99fa401a_28
To complete inventory in process, July 1	$fill in the blank 234ae3f99fa401a_29	$fill in the blank 234ae3f99fa401a_30	fill in the blank 234ae3f99fa401a_31
Cost of completed July 1 work in process			$fill in the blank 234ae3f99fa401a_32
Started and completed in July	fill in the blank 234ae3f99fa401a_33	fill in the blank 234ae3f99fa401a_34	fill in the blank 234ae3f99fa401a_35
Transferred to Molding Department in July			$fill in the blank 234ae3f99fa401a_36
Inventory in process, July 31	fill in the blank 234ae3f99fa401a_37	fill in the blank 234ae3f99fa401a_38	fill in the blank 234ae3f99fa401a_39
Total costs assigned by the Roasting Department			$fill in the blank 234ae3f99fa401a_40

2. Assuming that the July 1 work in process inventory includes $10,640 of direct materials, determine the increase or decrease in the cost per equivalent unit for direct materials and conversion between June and July. If required, round your answers to the nearest cent.

	Increase or Decrease	Amount
Change in direct materials cost per equivalent unit		$fill in the blank c5ad8e00c003013_2
Change in conversion cost per equivalent unit		$fill in the blank c5ad8e00c003013_4