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 311 ACCOUNT Work in Process-Roasting Department ACCOUNT NO Balance Date Item Debit Credit Debit Credit July 1 Bal., 6,900 units, 4/5 completed 15,732 31 Direct materials, 310,500 units 589,950 605,682 02 Direct labor 122,700 728,382 31 Factory overhead 30,680 759,062 31 Goods transferred, 331,000 units 31 Bal 2 units, 1/5 completed Required: 1. Prepare a cost of production report, and identify the missing amounts for Work in Process Rating Department. It an amount is veranter o", 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 X Received from materials toreroom X Total units accounted for by the Roosting Department 1. Prepare a cost of production report, and identify the missing amounts for Work In Process-Roasting Department. If an amount is zero, 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 Units to be assigned costs: Whole Units Equivalent Units Direct Materials Conversion Inventory in process, July 1 Started and completed in July X Transferred to Packing Department in July Inventory in process, July 31 Total units to be assigned costs X X costinformation Cost per equivalent unit: Direct Materials Conversion x 5 Total costs for July in Roasting Department 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 Total Conversion 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 Feedback 2. Assuming that the July 1 work in process inventory includes $12,420 of direct materials, determine the increase or decrease in the 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 Increase Change in conversion cost per equivalent unit Decrease