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Cost of Production Report. Hana Coffee Company roasts and packs cotfee beans. The process begins by placing coffee beans into the froasting Department. From the Rossting Department, coffee beans are then transferred to the Pocking Department. The following is a partisl work in process account of the Roasting Department at July 31 : 1. Prepare a cost of production report, and identify the missing amounts for Woek in Process-floasting Department. if an amount is zero, enter "0". When computing cost per equivalent units, round to two decimal places. Cost per equivalent unit cotrintormbera Costs assigned to production: Inventory in process, July 1 Costs incurred in July Total costs accounted for by the Rossting Department Costs allocated to completed and partially completed units: Irventory 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 zuly Inventary in process, July 31 Total costs assigned by the Roasting Department 2. Assuming that the July 1 work in process inventory includes $10,120 of direct materials, determine the increase or decrease in the cost per equivalent unit for direct. materiais and conversion between February and July. If required, round your answers to the nearest cent