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., 4,300 units, 4/5 completed					8,170
	31	Direct materials, 193,500 units	309,600				317,770
	31	Direct labor	61,700				379,470
	31	Factory overhead	15,436				394,906
	31	Goods transferred, 194,000 units			?
	31	Bal., ? units, 3/5 completed					?

Required:. 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.

Units charged to production:
Inventory in process, July 1			4300
Received from materials storeroom			193500
Total units accounted for by the Roasting Department			197800
Units to be assigned costs:

Inventory in process, July 1		0
Started and completed in July
Transferred to Packing Department in July
Inventory in process, July 31
Total units to be assigned costs

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 $6,450 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.

Change in direct materials cost per equivalent unit

Change in conversion cost per equivalent unit