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 Process-Roasting Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit July 1 Bal., 4,100 units, 2/5 completed 9,758 31 Direct materials, 184,500 units 405,900 415,658 31 Direct labor 88,700 504,358 31 Factory overhead 22,180 526,538 31 Goods transferred, 185,000 units 31 Bal., 2 units, 2/5 completed Required: ? ? 1. Prepare a cost of production report, and identify the missing amounts for Work in Process-Roasting 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 4,100 Received from materials storeroom 184,500 Total units accounted for by the Roasting Department 188,600 Units to be assigned costs: Equivalent Units Direct Whole Units Conversion Materials Inventory in process, July 1 Started and completed in July 180,400 180,400 180,400 Transferred to Packing Department in July 184,500 180,400 181,220 Inventory in process, July 31 4,100 Total units to be assigned costs 182,860 4,100 0 820 4,100 1,640 188,600 184,500 Cost Information Cost per equivalent unit: Direct Materials Conversion $ 405,900 162,360 180,400 Total costs for July in Roasting Department Total equivalent units Cost per equivalent unit Costs assigned to production: 2.25 0.4 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 31 110 111 Total costs assigned by the Roasting Department 2. Assuming that the July 1 work in process inventory includes $8,610 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 Change in conversion cost per equivalent unit