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 : kequirea: 1. Prepare a cost of production report, and identrfy the missing amounts for Work in Process-Roastang Department. If an amount box does not require an entry, leave it. plank. When computing cost per equivalent units, round to two decimal places. 2. Assuming that the July 1 work in process inventory includes $10,000 of direct materials, determine the increase or decrease in the cost materials and conversion between June and July. If required, round your answers to the nearest cent. Inventory in process, July 1 Received from materials storeroom Total units accounted for by the Roasting Department Units to be assigned costs: Equivalent Units Whole Units Direct, Materials 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 Costs per equivalent unit: Total costs for July in Roasting Department Total equivalent units Cost per equivalent unit Costs charged to production: Cost Information Direct Materials Conversion Direct Materials Conversion Total Inventory in process, July 1