Mochaccino Express Coffee Company roasts and packs coffee beans. The process begins by placing coffee beans into the Roasting Department.

Mochacoino Express Coffee Company roasts and packs coffee beans, The process begins by placing coffee beans into the Roasting Departr the Roasting Department at July 31 : 1. Prepare a cost of production report, and identify the missing amounts for work in process-Rosasting 0epartment, if an amount box does Equivalent Units Inventory in process, July 1 Started and completed in July Transferred to Packing Department in July Inventory in process, July 31 Total units to be assigned costs 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 2. Assuming that the July 1 work in process inventory indudes $15,390 of direct materials, determine the increase or decrease in the cost per equivalent