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, 4/5 completed 12,768 31 Direct materials, 252,000 units 478,800 491,568 31 Direct labor 100,400 591,968 31 Factory overhead 25,040 617,008 31 Goods transferred, 252,000 units ? 31 Bal., ? units, 3/5 completed ? Required: 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 5,600 Received from materials storeroom 252,000 Total units accounted for by the Roasting Department 257,600 Units to be assigned costs: Equivalent Units Whole Units Direct Materials Conversion Inventory in process, July 1 5,600 0 1,120 Started and completed in July 246,400 246,400 246,400 Transferred to Packing Department in July 252,000 246,400 247,520 Inventory in process, July 31 Total units to be assigned costs Cost Information Cost per equivalent unit: Direct Materials Conversion Total costs for July in Roasting Department $ $ Total equivalent units Cost per equivalent unit $ $ Costs assigned to production: Direct Materials Conversion Total Inventory in process, July 1 $ Costs incurred in July Total costs accounted for by the Roasting Department $ Costs allocated to completed and partially completed units: Inventory in process, July 1 balance $ To complete inventory in process, July 1 $ $ Cost of completed July 1 work in process $ Started and completed in July Transferred to Molding Department in July $ Inventory in process, July 31 Total costs assigned by the Roasting Department $ Feedback 2. Assuming that the July 1 work in process inventory includes $10,080 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 Increase $ Change in conversion cost per equivalent unit Decrease $