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. Balance Date Item Credit July 1 Bal., 4,200 units, 40% completed 31 Direct materials, 168,000 units 31 Direct labor 31 Factory overhead. 31 Goods transferred, 169,000 units 31 Bal., 2 units, 20% completed Debit Credit 352,800 67,200 16,780 Debit 9,408 362,208 429,408 446,188 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. Mochaccino Express Coffee Company Cost of Production Report-Roasting Department For the Month Ended July 31 Unit Information Units charged to production: Inventory in process, July 1 Received from materials storeroom 8 Total units accounted for by the Roasting Department Units to be assigned costs: Equivalent Units Direct Materials Inventory in process, July 11 Started and completed in July Transferred to Packing Department in July Inventory in process, July 31 Total units to be assigned costs Whole Units Conversion Cost Information Costs per equivalent unit: Total costs for July in Roasting Department Total equivalent units Cost per equivalent 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 Total costs assigned by the Roasting Department Direct Materials 0 Direct Materials Conversion Conversion Total 2. Assuming that the July 1 work in process inventory includes $8,400 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 Change in conversion cost per equivalent unit