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., 5,900 units, 4/5 completed					19,116
	31	Direct materials, 265,500 units	716,850				735,966
	31	Direct labor	147,500				883,466
	31	Factory overhead	36,908				920,374
	31	Goods transferred, 266,000 units			?
	31	Bal., ? units, 2/5 completed					?

Required:

Question Content Area

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			fill in the blank a1e6f9f6f04dfd0_1
Received from materials storeroom			fill in the blank a1e6f9f6f04dfd0_2
Total units accounted for by the Roasting Department			fill in the blank a1e6f9f6f04dfd0_3
Units to be assigned costs:
		Equivalent Units
	Whole Units	Direct Materials	Conversion
Inventory in process, July 1	fill in the blank a1e6f9f6f04dfd0_4	fill in the blank a1e6f9f6f04dfd0_5	fill in the blank a1e6f9f6f04dfd0_6
Started and completed in July	fill in the blank a1e6f9f6f04dfd0_7	fill in the blank a1e6f9f6f04dfd0_8	fill in the blank a1e6f9f6f04dfd0_9
Transferred to Packing Department in July	fill in the blank a1e6f9f6f04dfd0_10	fill in the blank a1e6f9f6f04dfd0_11	fill in the blank a1e6f9f6f04dfd0_12
Inventory in process, July 31	fill in the blank a1e6f9f6f04dfd0_13	fill in the blank a1e6f9f6f04dfd0_14	fill in the blank a1e6f9f6f04dfd0_15
Total units to be assigned costs	fill in the blank a1e6f9f6f04dfd0_16	fill in the blank a1e6f9f6f04dfd0_17	fill in the blank a1e6f9f6f04dfd0_18
Cost Information
Cost per equivalent unit:
		Direct Materials	Conversion
Total costs for July in Roasting Department		$fill in the blank a1e6f9f6f04dfd0_19	$fill in the blank a1e6f9f6f04dfd0_20
Total equivalent units		fill in the blank a1e6f9f6f04dfd0_21	fill in the blank a1e6f9f6f04dfd0_22
Cost per equivalent unit		$fill in the blank a1e6f9f6f04dfd0_23	$fill in the blank a1e6f9f6f04dfd0_24
Costs assigned to production:
	Direct Materials	Conversion	Total
Inventory in process, July 1			$fill in the blank a1e6f9f6f04dfd0_25
Costs incurred in July			fill in the blank a1e6f9f6f04dfd0_26
Total costs accounted for by the Roasting Department			$fill in the blank a1e6f9f6f04dfd0_27
Costs allocated to completed and partially completed units:
Inventory in process, July 1 balance			$fill in the blank a1e6f9f6f04dfd0_28
To complete inventory in process, July 1	$fill in the blank a1e6f9f6f04dfd0_29	$fill in the blank a1e6f9f6f04dfd0_30	fill in the blank a1e6f9f6f04dfd0_31
Cost of completed July 1 work in process			$fill in the blank a1e6f9f6f04dfd0_32
Started and completed in July	fill in the blank a1e6f9f6f04dfd0_33	fill in the blank a1e6f9f6f04dfd0_34	fill in the blank a1e6f9f6f04dfd0_35
Transferred to Molding Department in July			$fill in the blank a1e6f9f6f04dfd0_36
Inventory in process, July 31	fill in the blank a1e6f9f6f04dfd0_37	fill in the blank a1e6f9f6f04dfd0_38	fill in the blank a1e6f9f6f04dfd0_39
Total costs assigned by the Roasting Department			$fill in the blank a1e6f9f6f04dfd0_40

Question Content Area

2. Assuming that the July 1 work in process inventory includes $15,340 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	DecreaseIncrease	$fill in the blank b549f1ffd078f80_2
Change in conversion cost per equivalent unit	DecreaseIncrease	$fill in the blank b549f1ffd078f80_4