HlMan.do?invoker=&takeAssignmentSessionLocator=&inprogress=fa anchor - Google S... Episodes - 4_G_P... Cost of Production Report Hana Coffee Company roasts and packs coffee beans. The process begins by placing coffee beans into beans are then transferred to the Packing Department. The following is a partial work in process accou ACCOUNT Work in Process-Roasting Department ACCOUNT NO. Date Item Balance Debit Credit Debit Credit July 1 Bal., 5,600 units, 4/5 completed 31 Direct materials, 252,000 units 20,272 756,000 776,272 31 Direct labor 160,600 936,872 40,104 976,976 31 Factory overhead 31 Goods transferred, 252,000 units 31 Bal., 2 units, 3/5 completed Required: 2 1. Prepare a cost of production report, and identify the missing amounts for Work in Process --Roasting Dep 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 Received from materials storeroom All work saved. 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 Received from materials storeroom Total units accounted for by the Roasting Department Units to be assigned costs: Whole Units Equivalent Units Direct Materials Conversion 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: Direct Materials Total costs for July in Roasting Department Conversion Total equivalent units All work saved. 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 2. Assuming that the July 1 work in process inventory includes $16,240 of direct materials, determine the materials and conversion between June and July. If required, round your answers to the nearest cent. Increase or Decrease Amount Change in direct materials cost per equivalent unit Change in conversion cost per equivalent unit Increase Decrease All work saved