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: 1. Prepare a cost of production report, and identify the missing amounts for Workin Process - Roasting Department. If an amount is zerp, enter. 20.. When computing cont, per equivalent units, round to two decimal places. Cost of Production Report-Roasting Department For the Month Ended July 31 Unit Information Units charged to production: Inventory in process, July 1 Recelved from materials storeroom Total units accounted for by the Roasting Department Units to be assigned costs: 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 Total costs for July in Roasting Department 2. Assuming that, the July 1 work in process inventory includes $11,400 of direct materials, determine the increase or decrease in the cost per Equivalent unit for direct materials and conversion between February and july. If requtred, round your answers to the nearest cent