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., 30,000 units, 10% completed					121,800
	31	Direct materials, 155,000 units	620,000				741,800
	31	Direct labor	90,000				831,800
	31	Factory overhead	33,272				865,072
	31	Goods transferred, 149,000 units			?
	31	Bal., ? units, 45% 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 the nearest cent.

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 9f8e13fe6f95fb2_1
Received from materials storeroom			fill in the blank 9f8e13fe6f95fb2_2
Total units accounted for by the Roasting Department			fill in the blank 9f8e13fe6f95fb2_3
Units to be assigned costs:
		Equivalent Units
	Whole Units	Direct Materials	Conversion
Inventory in process, July 1	fill in the blank 9f8e13fe6f95fb2_4	fill in the blank 9f8e13fe6f95fb2_5	fill in the blank 9f8e13fe6f95fb2_6
Started and completed in July	fill in the blank 9f8e13fe6f95fb2_7	fill in the blank 9f8e13fe6f95fb2_8	fill in the blank 9f8e13fe6f95fb2_9
Transferred to Packing Department in July	fill in the blank 9f8e13fe6f95fb2_10	fill in the blank 9f8e13fe6f95fb2_11	fill in the blank 9f8e13fe6f95fb2_12
Inventory in process, July 31	fill in the blank 9f8e13fe6f95fb2_13	fill in the blank 9f8e13fe6f95fb2_14	fill in the blank 9f8e13fe6f95fb2_15
Total units to be assigned costs	fill in the blank 9f8e13fe6f95fb2_16	fill in the blank 9f8e13fe6f95fb2_17	fill in the blank 9f8e13fe6f95fb2_18
Cost Information
Cost per equivalent unit:
		Direct Materials	Conversion
Total costs for July in Roasting Department		$fill in the blank 9f8e13fe6f95fb2_19	$fill in the blank 9f8e13fe6f95fb2_20
Total equivalent units		fill in the blank 9f8e13fe6f95fb2_21	fill in the blank 9f8e13fe6f95fb2_22
Cost per equivalent unit		$fill in the blank 9f8e13fe6f95fb2_23	$fill in the blank 9f8e13fe6f95fb2_24
Costs assigned to production:
	Direct Materials	Conversion	Total
Inventory in process, July 1			$fill in the blank 9f8e13fe6f95fb2_25
Costs incurred in July			fill in the blank 9f8e13fe6f95fb2_26
Total costs accounted for by the Roasting Department			$fill in the blank 9f8e13fe6f95fb2_27
Costs allocated to completed and partially completed units:
Inventory in process, July 1 balance			$fill in the blank 9f8e13fe6f95fb2_28
To complete inventory in process, July 1	$fill in the blank 9f8e13fe6f95fb2_29	$fill in the blank 9f8e13fe6f95fb2_30	fill in the blank 9f8e13fe6f95fb2_31
Cost of completed July 1 work in process			$fill in the blank 9f8e13fe6f95fb2_32
Started and completed in July	fill in the blank 9f8e13fe6f95fb2_33	fill in the blank 9f8e13fe6f95fb2_34	fill in the blank 9f8e13fe6f95fb2_35
Transferred to Packing Department in July			$fill in the blank 9f8e13fe6f95fb2_36
Inventory in process, July 31	fill in the blank 9f8e13fe6f95fb2_37	fill in the blank 9f8e13fe6f95fb2_38	fill in the blank 9f8e13fe6f95fb2_39
Total costs assigned by the Roasting Department			$fill in the blank 9f8e13fe6f95fb2_40

2. Assuming that the July 1 work in process inventory includes $119,400 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 two decimal places.

	Increase or Decrease	Amount
Change in direct materials cost per equivalent unit		$fill in the blank 9d6900f6c025013_2
Change in conversion cost per equivalent unit		$fill in the blank 9d6900f6c025013_4