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., 6,200 units, 1/5 completed					16,492
	31	Direct materials, 279,000 units	725,400				741,892
	31	Direct labor	156,200				898,092
	31	Factory overhead	39,100				937,192
	31	Goods transferred, 279,000 units			?
	31	Bal., ? units, 1/5 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
Unit Information
Units charged to production:
Inventory in process, July 1			fill in the blank b36fc205604bfca_1
Received from materials storeroom			fill in the blank b36fc205604bfca_2
Total units accounted for by the Roasting Department			fill in the blank b36fc205604bfca_3
Units to be assigned costs:
		Equivalent Units
	Whole Units	Direct Materials	Conversion
Inventory in process, July 1	fill in the blank b36fc205604bfca_4	fill in the blank b36fc205604bfca_5	fill in the blank b36fc205604bfca_6
Started and completed in July	fill in the blank b36fc205604bfca_7	fill in the blank b36fc205604bfca_8	fill in the blank b36fc205604bfca_9
Transferred to Packing Department in July	fill in the blank b36fc205604bfca_10	fill in the blank b36fc205604bfca_11	fill in the blank b36fc205604bfca_12
Inventory in process, July 31	fill in the blank b36fc205604bfca_13	fill in the blank b36fc205604bfca_14	fill in the blank b36fc205604bfca_15
Total units to be assigned costs	fill in the blank b36fc205604bfca_16	fill in the blank b36fc205604bfca_17	fill in the blank b36fc205604bfca_18
Cost Information
Cost per equivalent unit:
		Direct Materials	Conversion
Total costs for July in Roasting Department		$fill in the blank b36fc205604bfca_19	$fill in the blank b36fc205604bfca_20
Total equivalent units		fill in the blank b36fc205604bfca_21	fill in the blank b36fc205604bfca_22
Cost per equivalent unit		$fill in the blank b36fc205604bfca_23	$fill in the blank b36fc205604bfca_24
Costs assigned to production:
	Direct Materials	Conversion	Total
Inventory in process, July 1			$fill in the blank b36fc205604bfca_25
Costs incurred in July			fill in the blank b36fc205604bfca_26
Total costs accounted for by the Roasting Department			$fill in the blank b36fc205604bfca_27
Costs allocated to completed and partially completed units:
Inventory in process, July 1 balance			$fill in the blank b36fc205604bfca_28
To complete inventory in process, July 1	$fill in the blank b36fc205604bfca_29	$fill in the blank b36fc205604bfca_30	fill in the blank b36fc205604bfca_31
Cost of completed July 1 work in process			$fill in the blank b36fc205604bfca_32
Started and completed in July	fill in the blank b36fc205604bfca_33	fill in the blank b36fc205604bfca_34	fill in the blank b36fc205604bfca_35
Transferred to Molding Department in July			$fill in the blank b36fc205604bfca_36
Inventory in process, July 31	fill in the blank b36fc205604bfca_37	fill in the blank b36fc205604bfca_38	fill in the blank b36fc205604bfca_39
Total costs assigned by the Roasting Department			$fill in the blank b36fc205604bfca_40

2. Assuming that the July 1 work in process inventory includes $15,500 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 fd17f7075f9ffb9_2
Change in conversion cost per equivalent unit	DecreaseIncreaseDecrease	$fill in the blank fd17f7075f9ffb9_4