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., 4,900 units, 1/5 completed					10,976
	31	Direct materials, 220,500 units	485,100				496,076
	31	Direct labor	106,000				602,076
	31	Factory overhead	26,540				628,616
	31	Goods transferred, 221,000 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
Received from materials storeroom
Units to be assigned costs:
		Equivalent Units
	Whole Units	Direct Materials	Conversion
Inventory in process, July 1
Started and completed in July
Transferred to Packing Department in July
Inventory in process, July 31
Total units to be assigned costs
Cost Information
Cost per equivalent unit:
		Direct Materials	Conversion
Total costs for July in Roasting Department		?	?
Total equivalent units		?	?
Cost per equivalent unit		?	?
Costs assigned to production:
	Direct Materials	Conversion	Total
Inventory in process, July 1			?
Costs incurred in July			?
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	?	?	?
Total costs assigned by the Roasting Department			?

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 $10,290 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