Hane Coffee Company masts and packs coffee beans. The process begins by placing coffee beans into the Roasting Department. From the Resting 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 Department ACCOUNT NO. Balance Date Itern Debit Credit Debit Credit July 1 Bal, 5,500 units, 2/5 completed 31 Direct materials, 247,500 unite 31 Direct labor 371.250 79.300 8,800 380,050 459.350 31 Factory overhead 19.820 479.170 31 Goods transferred, 248,000 units 31 Bal, 2 units, 2/5 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 "0". When computing cost per equivalent units, round to two decimal places. Hana Coffee Company Cast of Production Report-Roasting Department For the Month Ended July 31 Unit Information Unite charged to production: Inventory in process, July 1 Received from materials storeroom Total units accounted for by the Roasting Department Units to be assigned costs: Inventory in process, July 1 Started and completed in July Equivalent Units Direct Whole Units Materials Conversion Transferred to Packing Department in July 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: 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 Melding Department in July Inventory in process, July 31 Total costs assigned by the Reasting Department Direct Total Materials Conversion Q O O 0 0 0 2. Assuming that the July 1 work in process inventory includes $7,700 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 Change in direct materials cost per equivalent unit Amount Change in conversion cost per equivalent unit