Mochaccino Express Coffee Company roasts and packs 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 following is a partial work in process account of the Roasting Department at July 31: ACCOUNT Work in ProcessRoasting Department ACCOUNT NO. Date Item Debit Credit Balance Debit Credit July 1 Bal., 5,500 units, 40% completed 8,800 31 Direct materials, 220,000 units 330,000 338,800 31 Direct labor 71,200 410,000 31 Factory overhead 17,760 427,760 31 Goods transferred, 221,000 units ? 31 Bal., ? units, 80% completed ? Required: Question Content Area 1. Prepare a cost of production report, and identify the missing amounts for Work in ProcessRoasting Department. If an amount box does not require an entry, leave it blank. When computing cost per equivalent units, round to two decimal places. Mochaccino Express Coffee Company Cost of Production Report-Roasting Department For the Month Ended July 31 Unit Information Units charged to production:Number of Units Inventory in process, July 1 fill in the blank 1609a0ff7068fd7_1 5,500 Received from materials storeroom fill in the blank 1609a0ff7068fd7_2 220,000 Total units accounted for by the Roasting Department fill in the blank 1609a0ff7068fd7_3 225,500 Units to be assigned costs: Equivalent Units Whole Units Direct Materials Conversion Inventory in process, July 1 fill in the blank 1609a0ff7068fd7_4 2,200 fill in the blank 1609a0ff7068fd7_5 2,200 fill in the blank 1609a0ff7068fd7_6 Started and completed in July fill in the blank 1609a0ff7068fd7_7 fill in the blank 1609a0ff7068fd7_8 fill in the blank 1609a0ff7068fd7_9 Transferred to Packing Department in July fill in the blank 1609a0ff7068fd7_10 fill in the blank 1609a0ff7068fd7_11 fill in the blank 1609a0ff7068fd7_12 Inventory in process, July 31 fill in the blank 1609a0ff7068fd7_13 fill in the blank 1609a0ff7068fd7_14 fill in the blank 1609a0ff7068fd7_15 Total units to be assigned costs fill in the blank 1609a0ff7068fd7_16 fill in the blank 1609a0ff7068fd7_17 fill in the blank 1609a0ff7068fd7_18 Cost Information Costs per equivalent unit: Direct Materials Conversion Total costs for July in Roasting Department $fill in the blank 1609a0ff7068fd7_19 $fill in the blank 1609a0ff7068fd7_20 Total equivalent units fill in the blank 1609a0ff7068fd7_21 fill in the blank 1609a0ff7068fd7_22 Cost per equivalent unit $fill in the blank 1609a0ff7068fd7_23 $fill in the blank 1609a0ff7068fd7_24 Costs charged to production: Direct Materials Conversion Total Inventory in process, July 1 $fill in the blank 1609a0ff7068fd7_25 Costs incurred in July fill in the blank 1609a0ff7068fd7_26 Total costs accounted for by the Roasting Department $fill in the blank 1609a0ff7068fd7_27 Cost allocated to completed and partially completed units: Inventory in process, July 1 balance $fill in the blank 1609a0ff7068fd7_28 To complete inventory in process, July 1 $fill in the blank 1609a0ff7068fd7_29 $fill in the blank 1609a0ff7068fd7_30 fill in the blank 1609a0ff7068fd7_31 Cost of completed July 1 work in process $fill in the blank 1609a0ff7068fd7_32 Started and completed in July fill in the blank 1609a0ff7068fd7_33 fill in the blank 1609a0ff7068fd7_34 fill in the blank 1609a0ff7068fd7_35 Transferred to Packing Department in July $fill in the blank 1609a0ff7068fd7_36 Inventory in process, July 31 fill in the blank 1609a0ff7068fd7_37 fill in the blank 1609a0ff7068fd7_38 fill in the blank 1609a0ff7068fd7_39 Total costs assigned by the Roasting Department $fill in the blank 1609a0ff7068fd7_40 Feedback Area Feedback 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. Question Content Area 2. Assuming that the July 1 work in process inventory includes $7,700 of direct materials, determine the increase or decrease in the cost per equivalent unit for direct 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 $fill in the blank 83f03ef91047fb9_2 Change in conversion cost per equivalent unit $fill in the blank 83f03ef91047fb9_4