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, 2/5 completed			19,272
	31	Direct materials, 297,000 units	801,900			821,172
	31	Direct labor	166,000			987,172
	31	Factory overhead	41,536			1,028,708
	31	Goods transferred, 298,000 units		?
	31	Bal., ? units, 1/5 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 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
Received from materials storeroom
Total units accounted for by the Roasting Department	fill in the blank
Units to be assigned costs:
		Equivalent Units
	Whole Units	Direct Materials	Conversion
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 Information
Cost per equivalent unit:
	Direct Materials	Conversion
Total costs for July in Roasting Department
Total equivalent units
Cost per equivalent unit
Costs assigned to production:
	Direct Materials	Conversion	Total
Inventory in process, July 1
Costs incurred in July
Total costs accounted for by the Roasting Department
Costs allocated to completed and partially completed units:
Inventory in process, July 1 balance
To complete inventory in process, July 1
Cost of completed July 1 work in process
Started and completed in July
Transferred to Molding Department in July
Inventory in process, July 31
Total costs assigned by the Roasting Department

2. Assuming that the July 1 work in process inventory includes $17,160 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 the nearest cent.

	Increase or Decrease	Amount
Change in direct materials cost per equivalent unit
Change in conversion cost per equivalent unit