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., 7,900 units, 4/5 completed					30,178
	31	Direct materials, 355,500 units	1,137,600				1,167,778
	31	Direct labor	225,700				1,393,478
	31	Factory overhead	56,412				1,449,890
	31	Goods transferred, 356,000 units			?
	31	Bal., ? units, 2/5 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 35f160f37068040_1
Received from materials storeroom			fill in the blank 35f160f37068040_2
Total units accounted for by the Roasting Department			fill in the blank 35f160f37068040_3
Units to be assigned costs:
		Equivalent Units
	Whole Units	Direct Materials	Conversion
Inventory in process, July 1	fill in the blank 35f160f37068040_4	fill in the blank 35f160f37068040_5	fill in the blank 35f160f37068040_6
Started and completed in July	fill in the blank 35f160f37068040_7	fill in the blank 35f160f37068040_8	fill in the blank 35f160f37068040_9
Transferred to Packing Department in July	fill in the blank 35f160f37068040_10	fill in the blank 35f160f37068040_11	fill in the blank 35f160f37068040_12
Inventory in process, July 31	fill in the blank 35f160f37068040_13	fill in the blank 35f160f37068040_14	fill in the blank 35f160f37068040_15
Total units to be assigned costs	fill in the blank 35f160f37068040_16	fill in the blank 35f160f37068040_17	fill in the blank 35f160f37068040_18
Cost Information
Cost per equivalent unit:
		Direct Materials	Conversion
Total costs for July in Roasting Department		$fill in the blank 35f160f37068040_19	$fill in the blank 35f160f37068040_20
Total equivalent units		fill in the blank 35f160f37068040_21	fill in the blank 35f160f37068040_22
Cost per equivalent unit		$fill in the blank 35f160f37068040_23	$fill in the blank 35f160f37068040_24
Costs assigned to production:
	Direct Materials	Conversion	Total
Inventory in process, July 1			$fill in the blank 35f160f37068040_25
Costs incurred in July			fill in the blank 35f160f37068040_26
Total costs accounted for by the Roasting Department			$fill in the blank 35f160f37068040_27
Costs allocated to completed and partially completed units:
Inventory in process, July 1 balance			$fill in the blank 35f160f37068040_28
To complete inventory in process, July 1	$fill in the blank 35f160f37068040_29	$fill in the blank 35f160f37068040_30	fill in the blank 35f160f37068040_31
Cost of completed July 1 work in process			$fill in the blank 35f160f37068040_32
Started and completed in July	fill in the blank 35f160f37068040_33	fill in the blank 35f160f37068040_34	fill in the blank 35f160f37068040_35
Transferred to Molding Department in July			$fill in the blank 35f160f37068040_36
Inventory in process, July 31	fill in the blank 35f160f37068040_37	fill in the blank 35f160f37068040_38	fill in the blank 35f160f37068040_39
Total costs assigned by the Roasting Department			$fill in the blank 35f160f37068040_40

Feedback

1. Calculate equivalent units for materials and conversion costs. Calculate the cost per equivalent unit for materials and conversion costs. Calculate the costs assigned to the beginning inventory, the units started and completed, and the ending inventory.

2. Assuming that the July 1 work in process inventory includes $24,490 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	Increase	$fill in the blank 209962034060fe5_2
Change in conversion cost per equivalent unit	Decrease	$fill in the blank 209962034060fe5_4