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 Date Item Debit Credit Balance Debit Credit July. 1 1 Bal., 63,000 units, 90% completed Direct materials, 324,000 units 1,328,400 Direct labor 325,200 Factory overhead 120,300 Goods transferred, 313,000 units Bal..? units, 55\% completed ACCOUNT NO. 344,295 1,672,695 1,997,895 2,118,195 ? ? Required: Question Content Area 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 the nearest cent. 2. 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