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 Process-Roasting ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Bal., 4,900 units, 1/5 completed Direct materials, 220,500 units uly 1 7,350 330,750 71,500 17,916 338,100 409,600 427,516 31 31 Direct labor 31 Factory overhead 31 Goods transferred 221,000 units 31 Bal, 2 units, 1/5 completed Required 1. Prepare a cost of production report, and identify the missing amounts for Work in Process-Roasting Department. If an amount is zero, enter "O" 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 p Inventory in process, July 1 Received from materials storeroom Total units accounted for by the Roasting Department Units to be assigned costs: Equivalent Units WholeDirect Units MaterialsConversion Inventory in process, July1 Started and completed in July Transferred to Packing Department in July Inventory in process, July 31 Total units to be assigned costs Cost per equivalent unit: Direct Materials Conversion Total costs for July in Roasting Department Total equivalent units Cost per equivalent unit Costs assigned to p Coat per equvalent unit: Materials Converzion Total costs for July in Roasting Department Total equivalent units Cast per equivalent unit Costs assigned to production: Dirett Inventory in process, luly 1 Casts inaurred in July Total coats accaunted for by the Reasting Department Coats allacated to completad and partlaly completed units Inventory in process, July 1 balance To cormplete inveritury in process, July 1 Cost of completed uly 1 work in process Startad and compiatod in July Transferred to Molding Department in July Inventory in process, July 31 Total costs assigned by the Roasting Department 2. Assuming that the uly 1 ork n rocess inventory includes6,860 of direct aterials determine the increase or decrease in the cost per equivalent unit or direct materials and conversion between February and July required round your ens ers to the nearest cent. Change in direct materiels cost per equivalent unit Change in canvcrion cast per cquivalent unit