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 ACCOUNT NO$.$

Date Item Debit Credit Balance

Debit Credit

July $1$ Bal., $5,200$ units, $60\%$ completed $14,144$

$31$ Direct materials, $208,000$ units $499,200513,344$

$31$ Direct labor $100,400613,744$

$31$ Factory overhead $25,144638,888$

$31$ Goods transferred, $209,000$ 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 Process$$Roasting Department. If an amount box does not require an entry, leave it blank. When computing cost per equivalent units, round to two decimal places.

$2.$ Assuming that the July $1$ work in process inventory includes $$11,960$ 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