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., 5,600 units, 1/5 completed			12,544
	31	Direct materials, 252,000 units	554,400			566,944
	31	Direct labor	121,500			688,444
	31	Factory overhead	30,372			718,816
	31	Goods transferred, 252,000 units		?
	31	Bal., ? units, 2/5 completed			?

Required:

Question Content Area

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

Units charged to production:	Number of Units
Inventory in process, July 1	fill in the blank 4694d6f79fc606b_1
Received from materials storeroom	fill in the blank 4694d6f79fc606b_2
Total units accounted for by the Roasting Department	fill in the blank 4694d6f79fc606b_3

Units to be assigned costs:	Equivalent Units
	Whole Units	Direct Materials	Conversion
Inventory in process, July 1	fill in the blank 4694d6f79fc606b_4	fill in the blank 4694d6f79fc606b_5	fill in the blank 4694d6f79fc606b_6
Started and completed in July	fill in the blank 4694d6f79fc606b_7	fill in the blank 4694d6f79fc606b_8	fill in the blank 4694d6f79fc606b_9
Transferred to Packing Department in July	fill in the blank 4694d6f79fc606b_10	fill in the blank 4694d6f79fc606b_11	fill in the blank 4694d6f79fc606b_12
Inventory in process, July 31	fill in the blank 4694d6f79fc606b_13	fill in the blank 4694d6f79fc606b_14	fill in the blank 4694d6f79fc606b_15
Total units to be assigned costs	fill in the blank 4694d6f79fc606b_16	fill in the blank 4694d6f79fc606b_17	fill in the blank 4694d6f79fc606b_18

Cost per equivalent unit:	Direct Materials	Conversion
Total costs for July in Roasting Department	$fill in the blank 4694d6f79fc606b_19	$fill in the blank 4694d6f79fc606b_20
Total equivalent units	fill in the blank 4694d6f79fc606b_21	fill in the blank 4694d6f79fc606b_22
Cost per equivalent unit	$fill in the blank 4694d6f79fc606b_23	$fill in the blank 4694d6f79fc606b_24
Costs assigned to production:
	Direct Materials	Conversion	Total
Inventory in process, July 1			$fill in the blank 4694d6f79fc606b_25
Costs incurred in July			fill in the blank 4694d6f79fc606b_26
Total costs accounted for by the Roasting Department			$fill in the blank 4694d6f79fc606b_27
Costs allocated to completed and partially completed units:
Inventory in process, July 1 balance			$fill in the blank 4694d6f79fc606b_28
To complete inventory in process, July 1	$fill in the blank 4694d6f79fc606b_29	$fill in the blank 4694d6f79fc606b_30	fill in the blank 4694d6f79fc606b_31
Cost of completed July 1 work in process			$fill in the blank 4694d6f79fc606b_32
Started and completed in July	fill in the blank 4694d6f79fc606b_33	fill in the blank 4694d6f79fc606b_34	fill in the blank 4694d6f79fc606b_35
Transferred to Molding Department in July			$fill in the blank 4694d6f79fc606b_36
Inventory in process, July 31	fill in the blank 4694d6f79fc606b_37	fill in the blank 4694d6f79fc606b_38	fill in the blank 4694d6f79fc606b_39
Total costs assigned by the Roasting Department			$fill in the blank 4694d6f79fc606b_40

Question Content Area

2. Assuming that the July 1 work in process inventory includes $11,760 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	DecreaseIncrease	$fill in the blank 8e5e33fa2fe1fb3_2
Change in conversion cost per equivalent unit	DecreaseIncrease	$fill in the blank 8e5e33fa2fe1fb3_4