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., 5,300 units, 80% completed					8,586
	31	Direct materials, 212,000 units	296,800				305,386
	31	Direct labor	50,300				355,686
	31	Factory overhead	12,586				368,272
	31	Goods transferred, 213,000 units			?
	31	Bal., ? units, 20% completed					?

Required:

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 9d2356f3200107c_1
Received from materials storeroom			fill in the blank 9d2356f3200107c_2
Total units accounted for by the Roasting Department			fill in the blank 9d2356f3200107c_3
Units to be assigned costs:
		Equivalent Units
	Whole Units	Direct Materials	Conversion
Inventory in process, July 1	fill in the blank 9d2356f3200107c_4	fill in the blank 9d2356f3200107c_5	fill in the blank 9d2356f3200107c_6
Started and completed in July	fill in the blank 9d2356f3200107c_7	fill in the blank 9d2356f3200107c_8	fill in the blank 9d2356f3200107c_9
Transferred to Packing Department in July	fill in the blank 9d2356f3200107c_10	fill in the blank 9d2356f3200107c_11	fill in the blank 9d2356f3200107c_12
Inventory in process, July 31	fill in the blank 9d2356f3200107c_13	fill in the blank 9d2356f3200107c_14	fill in the blank 9d2356f3200107c_15
Total units to be assigned costs	fill in the blank 9d2356f3200107c_16	fill in the blank 9d2356f3200107c_17	fill in the blank 9d2356f3200107c_18
Cost Information
Costs per equivalent unit:
		Direct Materials	Conversion
Total costs for July in Roasting Department		$fill in the blank 9d2356f3200107c_19	$fill in the blank 9d2356f3200107c_20
Total equivalent units		fill in the blank 9d2356f3200107c_21	fill in the blank 9d2356f3200107c_22
Cost per equivalent unit		$fill in the blank 9d2356f3200107c_23	$fill in the blank 9d2356f3200107c_24
Costs charged to production:
	Direct Materials	Conversion	Total
Inventory in process, July 1			$fill in the blank 9d2356f3200107c_25
Costs incurred in July			fill in the blank 9d2356f3200107c_26
Total costs accounted for by the Roasting Department			$fill in the blank 9d2356f3200107c_27
Cost allocated to completed and partially completed units:
Inventory in process, July 1 balance			$fill in the blank 9d2356f3200107c_28
To complete inventory in process, July 1	$fill in the blank 9d2356f3200107c_29	$fill in the blank 9d2356f3200107c_30	fill in the blank 9d2356f3200107c_31
Cost of completed July 1 work in process			$fill in the blank 9d2356f3200107c_32
Started and completed in July	fill in the blank 9d2356f3200107c_33	fill in the blank 9d2356f3200107c_34	fill in the blank 9d2356f3200107c_35
Transferred to Packing Department in July			$fill in the blank 9d2356f3200107c_36
Inventory in process, July 31	fill in the blank 9d2356f3200107c_37	fill in the blank 9d2356f3200107c_38	fill in the blank 9d2356f3200107c_39
Total costs assigned by the Roasting Department			$fill in the blank 9d2356f3200107c_40

2. Assuming that the July 1 work in process inventory includes $6,890 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	DecreaseIncrease	$fill in the blank 337b37023fc902a_2
Change in conversion cost per equivalent unit	DecreaseIncrease	$fill in the blank 337b37023fc902a_4