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beans are then transferred to the Packing Department. The following is a partial work in process account of the Roasting Department at July 31 . cost per equlvalent units, round to two deeimal places. Equivalent Units Inventory in process, July 1 Started and completed in July Transferred to Packing Department in July Inventory in process, July 31 Total units to be assigned costs Cost Information Cost per equivalent unit: 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 2. Assuming that the July 1 work in process inventory includes $18,960 of direct materials, determine the increase or decrease in the cost per equivaient unit for direct materiais and conversion between February and July. If required, round your answers to the neerest cent