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., 5,500 units, 1/5 completed					10,010
	31	Direct materials, 247,500 units	445,500				455,510
	31	Direct labor	99,200				554,710
	31	Factory overhead	24,750				579,460
	31	Goods transferred, 248,000 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			fill in the blank d4af89041014ff0_1
Received from materials storeroom			fill in the blank d4af89041014ff0_2
Total units accounted for by the Roasting Department			fill in the blank d4af89041014ff0_3
Units to be assigned costs:
		Equivalent Units
	Whole Units	Direct Materials	Conversion
Inventory in process, July 1	fill in the blank d4af89041014ff0_4	fill in the blank d4af89041014ff0_5	fill in the blank d4af89041014ff0_6
Started and completed in July	fill in the blank d4af89041014ff0_7	fill in the blank d4af89041014ff0_8	fill in the blank d4af89041014ff0_9
Transferred to Packing Department in July	fill in the blank d4af89041014ff0_10	fill in the blank d4af89041014ff0_11	fill in the blank d4af89041014ff0_12
Inventory in process, July 31	fill in the blank d4af89041014ff0_13	fill in the blank d4af89041014ff0_14	fill in the blank d4af89041014ff0_15
Total units to be assigned costs	fill in the blank d4af89041014ff0_16	fill in the blank d4af89041014ff0_17	fill in the blank d4af89041014ff0_18
Cost Information
Cost per equivalent unit:
		Direct Materials	Conversion
Total costs for July in Roasting Department		$fill in the blank d4af89041014ff0_19	$fill in the blank d4af89041014ff0_20
Total equivalent units		fill in the blank d4af89041014ff0_21	fill in the blank d4af89041014ff0_22
Cost per equivalent unit		$fill in the blank d4af89041014ff0_23	$fill in the blank d4af89041014ff0_24
Costs assigned to production:
	Direct Materials	Conversion	Total
Inventory in process, July 1			$fill in the blank d4af89041014ff0_25
Costs incurred in July			fill in the blank d4af89041014ff0_26
Total costs accounted for by the Roasting Department			$fill in the blank d4af89041014ff0_27
Costs allocated to completed and partially completed units:
Inventory in process, July 1 balance			$fill in the blank d4af89041014ff0_28
To complete inventory in process, July 1	$fill in the blank d4af89041014ff0_29	$fill in the blank d4af89041014ff0_30	fill in the blank d4af89041014ff0_31
Cost of completed July 1 work in process			$fill in the blank d4af89041014ff0_32
Started and completed in July	fill in the blank d4af89041014ff0_33	fill in the blank d4af89041014ff0_34	fill in the blank d4af89041014ff0_35
Transferred to Molding Department in July			$fill in the blank d4af89041014ff0_36
Inventory in process, July 31	fill in the blank d4af89041014ff0_37	fill in the blank d4af89041014ff0_38	fill in the blank d4af89041014ff0_39
Total costs assigned by the Roasting Department			$fill in the blank d4af89041014ff0_40

Feedback

2. Assuming that the July 1 work in process inventory includes $9,350 of direct materials, determine the increase or decrease in the cost per equivalent unit for direct 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
Change in conversion cost per equivalent unit