Mochaccino Express Coffee Company roasts and packs coffee beans. The process begins by placing cof Department at July 31: ACCOUNT Work in Process-Roasting Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit July 1 Bal., 6,700 units, 80% completed 22,378 31 Direct materials, 268,000 units 750,400 772,778 31 Direct labor 148,900 921,678 31 Factory overhead 37,244 958,922 31 Goods transferred, 269,000 units 31 Bal., 2 units, 40% completed Required: 1. Prepare a cost of production report, and identify the missing amounts for Work in Process-Roasting Mochaccino Express Coffee Company Cost of Production Report-Roasting Department Units charged to production: Inventory in process, July 1 For the Month Ended July 31 Received from materials storeroom Unit Information Total units accounted for by the Roasting Department Units to be assigned costs: 000 Inventory in process, July 1 Started and completed in July Transferred to Packing Department in July Inventory in process, July 31 Total units to be assigned costs Cost Information Costs per equivalent unit: Total costs for July in Roasting Department Total equivalent units Cost per equivalent unit Costs charged to production: Equivalent Units Whole Units Direct Materials Conversion Direct Materials Conversion 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 Total costs assigned by the Roasting Department 00 Direct Materials Conversion Total 2. Assuming that the July 1 work in process inventory includes $18,090 of direct materials, determine the increase or decrease in the Change in direct materials cost per equivalent unit Change in conversion cost per equivalent unit Increase or Decrease Amount