Hana Coffee Company roasts and packs coffee beans. The process begins by placing coffee beans into the Roasting Department. From the Roasting Department, caffee beans are then transferred to the Packing Department. The following is partial work in process account of the Roasting Department at Suly 31: ACCOUNT Work in Process --Roasting Department ACCOUNT NO Date Item Debit July 1 Bal, 30,000 units, 10% completed 121,800 31 Direct materials, 155.000 unts 620,000 741.000 31 Direct labor 50,000 831,600 31 Factory overhead 33,272 355,072 31 Goods transferred, 149,000 units 31 Bal 2 unts, 45 completed Required: 1. Prepare a cost of production report, and identify the missing amounts for Work in Process Roasting Department an amount is zero, enter "o". When computing cost per evolent units, round to the nearest cent Hans Coffee Company Cost of Production Report-Rosting Department For the Month Ended July 21 Unit Informatie Units charged to production Inventory in process, aly 1 Received from materials store.com Total units unted for by the Rosting Department Units to be assigned costs roulent Units wale Direct Units Materials Conversion Inventory in process, aly 1 Started and completed in July Transferred to Packing Department in Duy Inventory in process, July 31 Inventory in process, y 31 Total units to be assigned costs 888 Cost Information Cost per equivalent Direct Material Conversion Total costs for July in Roasting Department Total equivalent units Cost per equivalent Costs assigned to production: Direct Malers Converse Total Inventory in process, Costs inced July Total costs accounted for by the Roasting Department Costs allocated to completed and partially completed units Inventory in process, y balance To complete inventory in process. Buy 1 Cost of completed Buy I work in process Started and completed in Transferred to Packing Department in Inventory in procent, Total costs aged by the Roasting Department 2. Assuming at they work in process inventory Indudes $119.400 of direct determine the increase or decrease in the cost per equivalent for direct materials and conversion between ready. If required, round your answers to two decimal places Increase or decrease Amount Change in direct materials per equivalent ut Change in conversion cost per equivalent unit Hana Coffee Company roasts and packs coffee beans. The process begins by placing coffee beans into the Roasting Department. From the Roasting Department, caffee beans are then transferred to the Packing Department. The following is partial work in process account of the Roasting Department at Suly 31: ACCOUNT Work in Process --Roasting Department ACCOUNT NO Date Item Debit July 1 Bal, 30,000 units, 10% completed 121,800 31 Direct materials, 155.000 unts 620,000 741.000 31 Direct labor 50,000 831,600 31 Factory overhead 33,272 355,072 31 Goods transferred, 149,000 units 31 Bal 2 unts, 45 completed Required: 1. Prepare a cost of production report, and identify the missing amounts for Work in Process Roasting Department an amount is zero, enter "o". When computing cost per evolent units, round to the nearest cent Hans Coffee Company Cost of Production Report-Rosting Department For the Month Ended July 21 Unit Informatie Units charged to production Inventory in process, aly 1 Received from materials store.com Total units unted for by the Rosting Department Units to be assigned costs roulent Units wale Direct Units Materials Conversion Inventory in process, aly 1 Started and completed in July Transferred to Packing Department in Duy Inventory in process, July 31 Inventory in process, y 31 Total units to be assigned costs 888 Cost Information Cost per equivalent Direct Material Conversion Total costs for July in Roasting Department Total equivalent units Cost per equivalent Costs assigned to production: Direct Malers Converse Total Inventory in process, Costs inced July Total costs accounted for by the Roasting Department Costs allocated to completed and partially completed units Inventory in process, y balance To complete inventory in process. Buy 1 Cost of completed Buy I work in process Started and completed in Transferred to Packing Department in Inventory in procent, Total costs aged by the Roasting Department 2. Assuming at they work in process inventory Indudes $119.400 of direct determine the increase or decrease in the cost per equivalent for direct materials and conversion between ready. If required, round your answers to two decimal places Increase or decrease Amount Change in direct materials per equivalent ut Change in conversion cost per equivalent unit