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 Process-Roasting Department Date Item Debit July 1 Bal., 63,000 units, 90% completed 31 Direct materials, 324,000 units 1,328,400 31 Direct labor 325,200 31 Factory overhead 120,300 31 Goods transferred, 313,000 units 31 Bal., 2 units, 55% completed ACCOUNT NO. Balance Credit Debit Credit 344,295 1,672,695 1,997,895 2,118,195 INSTRUCTIONS 1. Prepare a cost of production report and identify the missing amounts for Work in Process-Roasting Department. ANSWER 2. Assuming that the July 1 work in process inventory includes $256,410 of direct materials, determine the increase or decrease in the cost per equivalent unit for direct materials and conversion between June and July