-lana Colfee Company roasts and packs corfee bears. The process begins by. placing corfee beans into the Roasting Departrient. From the Roasting Department, coffee beans are then ransferred to the Packing Department. The following is a partial work in process account of the Roasting Department at July 31 : Required: 1. Prepare a cost of production report, and identify the missing arrisunts for Work in Process-Rodating Department. If an amount is zero, enter "10". When computing cost per equivalent. units, round to two decimal places. 2. Assuming that the July 1 work in process inventory indudes $17,670 of direct materials, determine the increase or decrease in the cost per equivalent unit for direct materials and conversion between February and July. Ir required, round your answers to the nearest cerit