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 DepartmentACCOUNT NO.DateItemDebitCreditBalanceDebitCreditJuly1Bal., 4,600 units, 3/5 completed6,16431Direct materials, 207,000 units248,400254,56431Direct labor49,700304,26431Factory overhead12,400316,66431Goods transferred, 207,000 units?31Bal., ? units, 3/5 completed?

Required:

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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

Units charged to production:Number of UnitsInventory in process, July 1fill in the blank f3f980020feffd2_1Received from materials storeroomfill in the blank f3f980020feffd2_2Total units accounted for by the Roasting Departmentfill in the blank f3f980020feffd2_3Units to be assigned costs:Equivalent UnitsWhole UnitsDirect MaterialsConversionInventory in process, July 1fill in the blank f3f980020feffd2_4fill in the blank f3f980020feffd2_5fill in the blank f3f980020feffd2_6Started and completed in Julyfill in the blank f3f980020feffd2_7fill in the blank f3f980020feffd2_8fill in the blank f3f980020feffd2_9Transferred to Packing Department in Julyfill in the blank f3f980020feffd2_10fill in the blank f3f980020feffd2_11fill in the blank f3f980020feffd2_12Inventory in process, July 31fill in the blank f3f980020feffd2_13fill in the blank f3f980020feffd2_14fill in the blank f3f980020feffd2_15Total units to be assigned costsfill in the blank f3f980020feffd2_16fill in the blank f3f980020feffd2_17fill in the blank f3f980020feffd2_18Cost per equivalent unit:Direct MaterialsConversionTotal costs for July in Roasting Department$fill in the blank f3f980020feffd2_19$fill in the blank f3f980020feffd2_20Total equivalent unitsfill in the blank f3f980020feffd2_21fill in the blank f3f980020feffd2_22Cost per equivalent unit$fill in the blank f3f980020feffd2_23$fill in the blank f3f980020feffd2_24Costs assigned to production:Direct MaterialsConversionTotalInventory in process, July 1$fill in the blank f3f980020feffd2_25Costs incurred in Julyfill in the blank f3f980020feffd2_26Total costs accounted for by the Roasting Department$fill in the blank f3f980020feffd2_27Costs allocated to completed and partially completed units:Inventory in process, July 1 balance$fill in the blank f3f980020feffd2_28To complete inventory in process, July 1$fill in the blank f3f980020feffd2_29$fill in the blank f3f980020feffd2_30fill in the blank f3f980020feffd2_31Cost of completed July 1 work in process$fill in the blank f3f980020feffd2_32Started and completed in Julyfill in the blank f3f980020feffd2_33fill in the blank f3f980020feffd2_34fill in the blank f3f980020feffd2_35Transferred to Molding Department in July$fill in the blank f3f980020feffd2_36Inventory in process, July 31fill in the blank f3f980020feffd2_37fill in the blank f3f980020feffd2_38fill in the blank f3f980020feffd2_39Total costs assigned by the Roasting Department$fill in the blank f3f980020feffd2_40

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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.

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2. Assuming that the July 1 work in process inventory includes $5,060 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 DecreaseAmountChange in direct materials cost per equivalent unitDecreaseIncreaseIncrease$fill in the blank a68144002035fd9_2Change in conversion cost per equivalent unitDecreaseIncreaseDecrease$fill in the blank a68144002035fd9_4