Mochaccino Express Coffee Company roasts and packs colfee beans. The process begins by placing coffee beans into the Robsting Department. From the Roasting Degartment, coffee beans are then transferred to the Packing Department. The following is a partial work in process account of the Roasting Dopartment at July 31 : computing cent per squivalent usits, round to two decimal places. 1. Prepare a cost of production report, and ldentify the missing amounts for Wook in Process-Roasting Department. If an amount box does not require an entry, leave it blank. When computing cost per equlvalent units, round to two decimal places. Inventory in process, July 1 Started and completed in July Transferred to Packing Department in July Cost information Direct Costs per equlvalent unit: Materials Total costs for July in Roasting Department Total equivalent units Cost per equivalent unit Costs-charged to production: Conversion Inventory in proces5, July 1 Costs incurred in July Total costs accounted for by the Roasting Department. 2. Acwimeng that the luly 1 work in peceess inventory includes $17,040 of direct materwhs, determine the increase or decrebse in the cost per equivaient unit for drect matenars and cenvervion betmeen June and July. 3t requlred, round your answers to the nearest cent. 2. Assuming that the July 1 work in process inventory includes $17,940 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 anikwers to the nearest cent