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Cost of Production Report Hana Coffee Company roasts and packs coffee beans. The process begins by placing coffee beans into the Roasting Department. Fiom the Roasting Department, coffee beans are then transferred to the Packing Department. The following is a partial work in procecs account of the Roasting Department at July 31: 1. Prepare a cost of production report, and ldentify the missing ambunter for Work in Procens- Roastino Depsirtment. If an amount is zero, enter "of" When computing cost pur equivalent units, round to the fearest cent. Cost per equivalent unit: Cost Information 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: Irventory in process, July 1 balance To complete-inventory in process, July 1 Cast of completed July 1 work in process Started and completed in July Transferred to Packing 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 $119,400 of direct materials, determine the intrease ar decrexue kit the watt pet oguivalent unit for direct materials and conversion between June and July. If required, round your answers to two decirsal gilates