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., 7,800 units, 20% completed			26,364
	31	Direct materials, 312,000 units	1,029,600			1,055,964
	31	Direct labor	201,900			1,257,864
	31	Factory overhead	50,516			1,308,380
	31	Goods transferred, 313,000 units		?
	31	Bal., ? units, 60% completed			?

Required:

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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:
Inventory in process, July 1	fill in the blank 080711f9cfeefcf_1
Received from materials storeroom	fill in the blank 080711f9cfeefcf_2
Total units accounted for by the Roasting Department	fill in the blank 080711f9cfeefcf_3
Units to be assigned costs:
		Equivalent Units
	Whole Units	Direct Materials	Conversion
Inventory in process, July 1	fill in the blank 080711f9cfeefcf_4	fill in the blank 080711f9cfeefcf_5	fill in the blank 080711f9cfeefcf_6
Started and completed in July	fill in the blank 080711f9cfeefcf_7	fill in the blank 080711f9cfeefcf_8	fill in the blank 080711f9cfeefcf_9
Transferred to Packing Department in July	fill in the blank 080711f9cfeefcf_10	fill in the blank 080711f9cfeefcf_11	fill in the blank 080711f9cfeefcf_12
Inventory in process, July 31	fill in the blank 080711f9cfeefcf_13	fill in the blank 080711f9cfeefcf_14	fill in the blank 080711f9cfeefcf_15
Total units to be assigned costs	fill in the blank 080711f9cfeefcf_16	fill in the blank 080711f9cfeefcf_17	fill in the blank 080711f9cfeefcf_18
Cost Information
Costs per equivalent unit:
	Direct Materials	Conversion
Total costs for July in Roasting Department	$fill in the blank 080711f9cfeefcf_19	$fill in the blank 080711f9cfeefcf_20
Total equivalent units	fill in the blank 080711f9cfeefcf_21	fill in the blank 080711f9cfeefcf_22
Cost per equivalent unit	$fill in the blank 080711f9cfeefcf_23	$fill in the blank 080711f9cfeefcf_24
Costs charged to production:
	Direct Materials	Conversion	Total
Inventory in process, July 1			$fill in the blank 080711f9cfeefcf_25
Costs incurred in July			fill in the blank 080711f9cfeefcf_26
Total costs accounted for by the Roasting Department			$fill in the blank 080711f9cfeefcf_27
Cost allocated to completed and partially completed units:
Inventory in process, July 1 balance			$fill in the blank 080711f9cfeefcf_28
To complete inventory in process, July 1	$fill in the blank 080711f9cfeefcf_29	$fill in the blank 080711f9cfeefcf_30	fill in the blank 080711f9cfeefcf_31
Cost of completed July 1 work in process			$fill in the blank 080711f9cfeefcf_32
Started and completed in July	fill in the blank 080711f9cfeefcf_33	fill in the blank 080711f9cfeefcf_34	fill in the blank 080711f9cfeefcf_35
Transferred to Packing Department in July			$fill in the blank 080711f9cfeefcf_36
Inventory in process, July 31	fill in the blank 080711f9cfeefcf_37	fill in the blank 080711f9cfeefcf_38	fill in the blank 080711f9cfeefcf_39
Total costs assigned by the Roasting Department			$fill in the blank 080711f9cfeefcf_40

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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.

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2. Assuming that the July 1 work in process inventory includes $24,960 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.

	Increase or Decrease	Amount
Change in direct materials cost per equivalent unit	DecreaseIncreaseIncrease	$fill in the blank 24f7f9007ffe02c_2
Change in conversion cost per equivalent unit	DecreaseIncreaseDecrease	$fill in the blank 24f7f9007ffe02c_4