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 followmg is a partial work in process account of the Roasting Department at July 31: ACCOUNT Work in ProcessiRoasting Department ACCOUNT N0. Balance Date Item Debit Credit Debit Credit July 1 Bal., 5,600 units, 1/5 completed 11,572 31 Direct materials, 252,000 units 529,200 541,0?2 31 Direct labor 102,100 643,172 31 Factory overhead 25,580 668,752 31 Goods transferred, 252,000 units ? 31 Bal., 3 units, 4/5 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 Reportikoasting Department For the Month Ended Juli,r 31 Unit Information Units charged to production: Units charged to production: Inventory in process, July 1 Received From materials storeroom Total units accounted for by the Roasting Department Units to be assigned costs: Equivalent Units Whole Direct Units Materials Conversion Inventory in process, July 1 I 51600 I I 0 I I 41480 I Started and completed in July I 24514-00 I I 246.400 I I 246,400 I Transferred to Packing Department in July I 252,000 I I 246,400 I I I Inventory in process, July 31 I l l l l l Total units to be assigned costs l 2575\"\" l l 252,000 l l l Cost Information Cost per equivalent unit: Direct Materials Conversion Total costs forJuly in Roasting Department $:I $I:I Total equivalent units :I I:I Cost per equivalent unit $:I $I:I Costs assioned to production: Direct Materials Conversion Total Inventory In processr July 1 35 Costs incurred in July Total costs accounted for by the Roasting Department $ Costs allocated to completed and partially completed units: Inventory In processr July 1 balance 35 To complete inventory in process, July 1 $ Cost of completed July 1 work in process 35 Started and completed in July : :] Transferred to Molding Department in July $ Inventory in process, July 31 :l C] Total costs aSSigned by the Roasting Department 35 2. Assuming that the July 1 work in process Inventory includes $11,200 of direct materials, determine the increase or decrease in the cost per equivalent unit for direct materials and conversion between February and July. It required, round your answers to the nearest cent. Increase or Decrease Amount Change in direct materials cost per equivalent unit Increase ' 35: Change in conversion cost per equivalent unit DECLSE' Eli