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:

Cost of Production Report 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 hork in process account of the Roasting Department at July 31: ACCOUNT Work in Process-Roasting Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit July. 1 Bal., 63,000 units, 90% completed 344,295 31 Direct materials, 324,000 units 1,328,400 1,672,695 31 Direct labor 325,200 1,997,895 31 Factory overhead 120,300 2,118,195 ? 31 Goods transferred, 313,000 units 31 Bal., 2 units, 55% completed ? Required: 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 the nearest cent. 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 63,000 Received from materials storeroom 324,000 Total units accounted for by the Roasting Department 387,000 Units to be assigned costs: Units to be assigned costs: Equivalent Units Whole Units Direct Materials Conversion Inventory in process, July 1 63,000 0 6,300 Started and completed in July 261,000 X 261,000 261,000 X Transferred to Packing Department in July 324,000 x 261,000 X 267,300 x Inventory in process, July 31 63,000 63,000 X 56,700 X 387,000 Total units to be assigned costs 324,000 324,000 X Cost Information Costs per equivalent unit: Direct Materials Conversion Total costs for July in Roasting Department 1,328,400 Total equivalent units 324,000 324,000 X Cost per equivalent unit $ Costs charged to production: Direct Materials Conversion Total 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 o O Cost of completed July 1 work in process Started and completed in July Transferred to Packing Department in July 10 Inventory in process, July 31 W Total costs assigned by the Roasting Department Feedback 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. If required, round your answers to two decimal places. Increase or Decrease Amount Change in direct materials cost per equivalent unit Change in conversion cost per equivalent unit Feedback Feedback