megmentMandolineras mentention locator-Birprogress=false Coffee Company roasts and pads coffee beans. The process begins by placing coffee beans into the Roasting Department. From the Roasting Department, coffee beans are then transferred to the Packing Department. The follow al work in process account of the Roasting Department at July 311 ACCOUNT Work in Process-lasting Department ACCOUNT NO Balance Debit Credit Debat Credit 1 B, 4.200, 4/5 completed 21,328 31 Direct materials, 279,000 units 309,100 830,428 31 Direct labor 154.900 985,328 31 Factory overhead 1,023,982 31 Goods branded 279,000 units 2 upare a cost of production report, and identify the missing amounts for Work in Process --Roasting Department. If an amount is zero, enter o". when computing 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 charped to production entory in proces, My 6.200 279.000 accounted for by the Roasting Department 205.200 Whole Units Equivalent units Direct Materials Conversion o 1.240 272.000 272.000 6.00 272.000 21.00 272.300 274.00 Dr signment/takeAssignment Main.do?invoker=&takeAssignmentSessionLocator=&inprogress false eBook Calculator Print Item 0 6.200 1.240 Inventory in process, July 1 272.800 272.800 272.800 Started and completed in July 279 000 272.800 274,040 Transferred to Packing Department in July 6.200 6,200 Inventory in process, July 31 285.2007 279.000 Total units to be assigned costs Cost Information Cost per equivalent unit: Direct Materials Conversion Total costs for July in Roasting Department Total equivalent units 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 I DO Inventory in process, July 31 Total costs assigned by the Roasting Department Pletten sts allocated to completed and partially completed units: Inventory in process, July 1 balance To complete inventory in process, July 1 Cost of completed say I 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 1. Calculate equivalent units for materials and conversion costs. Calculate the cost per equivalent unit for materials and conversion costs. Calculate the costs assigned to the beginning inventory, the units started and completed, and the ending Inventory Assuming that the July 1 work in process inventory indudes $17,360 of direct materials, determine the increase or decrease in the cost per equivalent unit for direct materials and conversion between February and Yahy. If required, round yo niwers to the nearest cont Increase or Decrease Amount Change in direct materials cost per equivalent unit Change in conversion cost per cuivalent unit 2. Compare the costs per estert unit for February and July. The costs per cuivalent unit for materials and conversion for February we in et sul work in process inventory. The materials amount is given wyconed