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., 6,600 units, 1/5 completed					13,332
	31	Direct materials, 297,000 units	594,000				607,332
	31	Direct labor	120,000				727,332
	31	Factory overhead	30,020				757,352
	31	Goods transferred, 298,000 units			?
	31	Bal., ? 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
Unit Information
Units charged to production:
Inventory in process, July 1			fill in the blank 7251cf011065074_1
Received from materials storeroom			fill in the blank 7251cf011065074_2
Total units accounted for by the Roasting Department			fill in the blank 7251cf011065074_3
Units to be assigned costs:
		Equivalent Units
	Whole Units	Direct Materials	Conversion
Inventory in process, July 1	fill in the blank 7251cf011065074_4	fill in the blank 7251cf011065074_5	fill in the blank 7251cf011065074_6
Started and completed in July	fill in the blank 7251cf011065074_7	fill in the blank 7251cf011065074_8	fill in the blank 7251cf011065074_9
Transferred to Packing Department in July	fill in the blank 7251cf011065074_10	fill in the blank 7251cf011065074_11	fill in the blank 7251cf011065074_12
Inventory in process, July 31	fill in the blank 7251cf011065074_13	fill in the blank 7251cf011065074_14	fill in the blank 7251cf011065074_15
Total units to be assigned costs	fill in the blank 7251cf011065074_16	fill in the blank 7251cf011065074_17	fill in the blank 7251cf011065074_18
Cost Information
Cost per equivalent unit:
		Direct Materials	Conversion
Total costs for July in Roasting Department		$fill in the blank 7251cf011065074_19	$fill in the blank 7251cf011065074_20
Total equivalent units		fill in the blank 7251cf011065074_21	fill in the blank 7251cf011065074_22
Cost per equivalent unit		$fill in the blank 7251cf011065074_23	$fill in the blank 7251cf011065074_24
Costs assigned to production:
	Direct Materials	Conversion	Total
Inventory in process, July 1			$fill in the blank 7251cf011065074_25
Costs incurred in July			fill in the blank 7251cf011065074_26
Total costs accounted for by the Roasting Department			$fill in the blank 7251cf011065074_27
Costs allocated to completed and partially completed units:
Inventory in process, July 1 balance			$fill in the blank 7251cf011065074_28
To complete inventory in process, July 1	$fill in the blank 7251cf011065074_29	$fill in the blank 7251cf011065074_30	fill in the blank 7251cf011065074_31
Cost of completed July 1 work in process			$fill in the blank 7251cf011065074_32
Started and completed in July	fill in the blank 7251cf011065074_33	fill in the blank 7251cf011065074_34	fill in the blank 7251cf011065074_35
Transferred to Molding Department in July			$fill in the blank 7251cf011065074_36
Inventory in process, July 31	fill in the blank 7251cf011065074_37	fill in the blank 7251cf011065074_38	fill in the blank 7251cf011065074_39
Total costs assigned by the Roasting Department			$fill in the blank 7251cf011065074_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 $12,540 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	DecreaseIncreaseDecrease	$fill in the blank 5adcf60c1fe0052_2
Change in conversion cost per equivalent unit	DecreaseIncreaseDecrease	$fill in the blank 5adcf60c1fe0052_4