Mochaccino Express Coffee Company roasts and packs coffee beane. The process begins by placing corree beans into the foasting beportment Frorn thr Raasting Department, coffee bearis are then transerred to the Packing Department. The following is a partiaf work in process account of the Roirsting Departinent at Zuly 31= 1. Prepare a cost of production report; and identify the mussing amouots for Woric in Process-Roasting Degartment. If an armount box does not require an ene Jeave it blank. When computing cost per equlvalent units, round to two decimal places. Costinformation Direct Costs per equivalent unit: Total costs for July in Roasting Department fotal equivolent units Cost per nquivalent unit Costs charged to production: Inventory in process, July 1 Costs incurred in July Total costs accounted for by the Roasting Department Cost 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 Packing Department in July Inventory in process, July 31 2. Assuming that the July 1 work in process inventory includes $,880 of direct materials, determine the increase or decrease in the cost per direct materials and conversion between June and July. If required, round your answers to the nearest cent