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., 4,100 units, 1/5 completed					10,906
	31	Direct materials, 184,500 units	479,700				490,606
	31	Direct labor	104,800				595,406
	31	Factory overhead	26,142				621,548
	31	Goods transferred, 185,000 units			?
	31	Bal., ? units, 4/5 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
Received from materials storeroom			fill in the blank
Total units accounted for by the Roasting Department			fill in the blank
Units to be assigned costs:
		Equivalent Units
	Whole Units	Direct Materials	Conversion
Inventory in process, July 1	fill in the blank	fill in the blank	fill in the blank
Started and completed in July	fill in the blank	fill in the blank 3caf8906202ffaa_8	fill in the blank 3caf8906202ffaa_9
Transferred to Packing Department in July	fill in the blank	fill in the blank 3caf8906202ffaa_11	fill in the blank 3caf8906202ffaa_12
Inventory in process, July 31	fill in the blank	fill in the blank 3caf8906202ffaa_14	fill in the blank 3caf8906202ffaa_15
Total units to be assigned costs	fill in the blank 3caf8906202ffaa_16	fill in the blank 3caf8906202ffaa_17	fill in the blank 3caf8906202ffaa_18
Cost Information
Cost per equivalent unit:
		Direct Materials	Conversion
Total costs for July in Roasting Department		fill in the blank	$fill in the blank
Total equivalent units		fill in the blank	fill in the blank
Cost per equivalent unit		$fill in the blank	$fill in the blank
Costs assigned to production:
	Direct Materials	Conversion	Total
Inventory in process, July 1			$fill in the blank
Costs incurred in July			fill in the blank
Total costs accounted for by the Roasting Department			$fill in the blank
Costs allocated to completed and partially completed units:
Inventory in process, July 1 balance			$fill in the blank
To complete inventory in process, July 1	$fill in the blank 3caf8906202ffaa_29	$fill in the blank 3caf8906202ffaa_30	fill in the blank
Cost of completed July 1 work in process			$fill in the blank 3caf8906202ffaa_32
Started and completed in July	fill in the blank 3caf8906202ffaa_33	fill in the blank 3caf8906202ffaa_34	fill in the blank 3caf8906202ffaa_35
Transferred to Molding Department in July			$fill in the blank 3caf8906202ffaa_36
Inventory in process, July 31	fill in the blank 3caf8906202ffaa_37	fill in the blank 3caf8906202ffaa_38	fill in the blank 3caf8906202ffaa_39
Total costs assigned by the Roasting Department			$fill in the blank 3caf8906202ffaa_40

2. Assuming that the July 1 work in process inventory includes $10,250 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	DecreaseIncreaseIncrease	$fill in the blank 797d9200701a075_2
Change in conversion cost per equivalent unit	DecreaseIncreaseDecrease	$fill in the blank 797d9200701a075_4