Hana Coffee Company roasts and packs coffee beans. The process begins by placing coffee beans into the Roasting Department. From the Roasting Department, ceffoe beans are then transferred to the Packing Department. The following is a portial work in process account of the Roasting Department at July 31 . 1. Prepare a cost of production report, and identify the missing amounts for Work in Process - Roasting Department, it an amount is zero, enter " 0 ". When cemputing cost per equivalent units, round to two decimal places. For the Month Ended July 31 Units charged to production: Unit information inventory in process, July 1 Received from materials storeroom Total units accounted for by the Roasting Department Units to be assigned costs: Equivalent Units Inventory in process, July 1. Started and completed in July Transferred to Packing Department in July Inventory in process, July 31 . Total units to be assigned costs Cost per equivalent unit: Total costs for July in Roasting Department Total equivalent anits Cost per equlvaient unit Costs assigned to productian: Direct Materiala tnventary in process, July 1 Costs incurred in 2 olly 2. Assuming that the July 1 work in process inventory inciudes 516,500 of direct matenals, determine the increase or decrease in the cont per equivalent unit fer dinect materials and conversion between february ark, July. If required, round your answers to the nearest cent