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., 6,800 units, 2/5 completed 17,544 31 Direct materials, 306,000 units 734,400 751,944 31 Direct labor 148,300 900,244 31 Factory overhead 37,052 937,296 31 Goods transferred, 307,000 units ? 31 Bal., ? units, 4/5 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:Number of Units Inventory in process, July 1 fill in the blank 477cf2fa1ffbfb6_1 6,800 Received from materials storeroom fill in the blank 477cf2fa1ffbfb6_2 306,000 Total units accounted for by the Roasting Department fill in the blank 477cf2fa1ffbfb6_3 312,800 Units to be assigned costs: Equivalent Units Whole Units Direct Materials Conversion Inventory in process, July 1 fill in the blank 477cf2fa1ffbfb6_4 6,800 fill in the blank 477cf2fa1ffbfb6_5 306,000 fill in the blank 477cf2fa1ffbfb6_6 769,488 Started and completed in July fill in the blank 477cf2fa1ffbfb6_7 fill in the blank 477cf2fa1ffbfb6_8 fill in the blank 477cf2fa1ffbfb6_9 Transferred to Packing Department in July fill in the blank 477cf2fa1ffbfb6_10 fill in the blank 477cf2fa1ffbfb6_11 fill in the blank 477cf2fa1ffbfb6_12 Inventory in process, July 31 fill in the blank 477cf2fa1ffbfb6_13 fill in the blank 477cf2fa1ffbfb6_14 fill in the blank 477cf2fa1ffbfb6_15 Total units to be assigned costs fill in the blank 477cf2fa1ffbfb6_16 fill in the blank 477cf2fa1ffbfb6_17 fill in the blank 477cf2fa1ffbfb6_18 Cost Information Cost per equivalent unit: Direct Materials Conversion Total costs for July in Roasting Department $fill in the blank 477cf2fa1ffbfb6_19 $fill in the blank 477cf2fa1ffbfb6_20 Total equivalent units fill in the blank 477cf2fa1ffbfb6_21 fill in the blank 477cf2fa1ffbfb6_22 Cost per equivalent unit $fill in the blank 477cf2fa1ffbfb6_23 $fill in the blank 477cf2fa1ffbfb6_24 Costs assigned to production: Direct Materials Conversion Total Inventory in process, July 1 $fill in the blank 477cf2fa1ffbfb6_25 Costs incurred in July fill in the blank 477cf2fa1ffbfb6_26 Total costs accounted for by the Roasting Department $fill in the blank 477cf2fa1ffbfb6_27 Costs allocated to completed and partially completed units: Inventory in process, July 1 balance $fill in the blank 477cf2fa1ffbfb6_28 To complete inventory in process, July 1 $fill in the blank 477cf2fa1ffbfb6_29 $fill in the blank 477cf2fa1ffbfb6_30 fill in the blank 477cf2fa1ffbfb6_31 Cost of completed July 1 work in process $fill in the blank 477cf2fa1ffbfb6_32 Started and completed in July fill in the blank 477cf2fa1ffbfb6_33 fill in the blank 477cf2fa1ffbfb6_34 fill in the blank 477cf2fa1ffbfb6_35 Transferred to Molding Department in July $fill in the blank 477cf2fa1ffbfb6_36 Inventory in process, July 31 fill in the blank 477cf2fa1ffbfb6_37 fill in the blank 477cf2fa1ffbfb6_38 fill in the blank 477cf2fa1ffbfb6_39 Total costs assigned by the Roasting Department $fill in the blank 477cf2fa1ffbfb6_40 Question Content Area 2. Assuming that the July 1 work in process inventory includes $15,640 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 $fill in the blank c45d2e0c1071fbe_2 Change in conversion cost per equivalent unit $fill in the blank c45d2e0c1071fbe_4