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 DepartmentACCOUNT NO.DateItemDebitCreditBalanceDebitCreditJuly1Bal., 6,800 units, 40% completed 16,184 31Direct materials, 272,000 units598,400 614,584 31Direct labor130,800 745,384 31Factory overhead32,760 778,144 31Goods transferred, 273,000 units ? 31Bal., ? units, 40% completed ?

Required:

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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

Units charged to production:Number of UnitsInventory in process, July 1fill in the blank 665b1a041060fbf_1Received from materials storeroomfill in the blank 665b1a041060fbf_2Total units accounted for by the Roasting Departmentfill in the blank 665b1a041060fbf_3Units to be assigned costs:Equivalent Units Whole UnitsDirect Materials ConversionInventory in process, July 1fill in the blank 665b1a041060fbf_4fill in the blank 665b1a041060fbf_5fill in the blank 665b1a041060fbf_6Started and completed in Julyfill in the blank 665b1a041060fbf_7fill in the blank 665b1a041060fbf_8fill in the blank 665b1a041060fbf_9Transferred to Packing Department in Julyfill in the blank 665b1a041060fbf_10fill in the blank 665b1a041060fbf_11fill in the blank 665b1a041060fbf_12Inventory in process, July 31fill in the blank 665b1a041060fbf_13fill in the blank 665b1a041060fbf_14fill in the blank 665b1a041060fbf_15Total units to be assigned costsfill in the blank 665b1a041060fbf_16fill in the blank 665b1a041060fbf_17fill in the blank 665b1a041060fbf_18Costs per equivalent unit:Direct Materials Conversion Total costs for July in Roasting Department$fill in the blank 665b1a041060fbf_19$fill in the blank 665b1a041060fbf_20 Total equivalent unitsfill in the blank 665b1a041060fbf_21fill in the blank 665b1a041060fbf_22 Cost per equivalent unit$fill in the blank 665b1a041060fbf_23$fill in the blank 665b1a041060fbf_24 Costs charged to production: Direct Materials Conversion TotalInventory in process, July 1 $fill in the blank 665b1a041060fbf_25Costs incurred in July fill in the blank 665b1a041060fbf_26Total costs accounted for by the Roasting Department $fill in the blank 665b1a041060fbf_27Cost allocated to completed and partially completed units: Inventory in process, July 1 balance $fill in the blank 665b1a041060fbf_28To complete inventory in process, July 1$fill in the blank 665b1a041060fbf_29$fill in the blank 665b1a041060fbf_30fill in the blank 665b1a041060fbf_31Cost of completed July 1 work in process $fill in the blank 665b1a041060fbf_32Started and completed in Julyfill in the blank 665b1a041060fbf_33fill in the blank 665b1a041060fbf_34fill in the blank 665b1a041060fbf_35Transferred to Packing Department in July $fill in the blank 665b1a041060fbf_36Inventory in process, July 31fill in the blank 665b1a041060fbf_37fill in the blank 665b1a041060fbf_38fill in the blank 665b1a041060fbf_39Total costs assigned by the Roasting Department $fill in the blank 665b1a041060fbf_40

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2. Assuming that the July 1 work in process inventory includes $14,280 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 DecreaseAmountChange in direct materials cost per equivalent unitDecreaseIncrease$fill in the blank 7e62fbfaf00d013_2Change in conversion cost per equivalent unitDecreaseIncrease$fill in the blank 7e62fbfaf00d013_4