Hana Coffee Company roasts and packs coffee beans. The process begins by placing the coffee beans in the Roasting Department. From the Roasting Department, the coffee beans are then transferred to the Packing Department. The following is a partial account of work in process for the Roasting Department as of July 31:

ACCOUNT Work in Process—Roasting Department							ACCOUNT NUMBER
Date		Article	Debit		Credit		Balance
							Debit		Credit
Julio	1	Bal., 5,500 units, 1/5 completed					10,560
	31	Direct materials, 247,500 units	470,250				480,810
	31	Direct labour	99,600				580.410
	31	Factory overhead	24,850				605,260
	31	Goods transferred, 248,000 units			?
	31	bal., ? units, 2/5 completed					?

Required:

1. Prepare a production cost report and identify the missing quantities for work in process—Roasting Department. 

2. Assuming that July 1 work-in-process inventory includes $9,900 of direct materials, determine the increase or decrease in cost per equivalent unit of direct materials and conversion between February and July.