Mochaceino Express Coffee Company roasts and packs coffee beans. The process begins by placing coffee beans into the Hosting Department. From the Roasting Department, coffee bears 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 ACCOUNT NO. Balance Date Item Debit Credit Debit Credit 1 Bal. 5.200 units, 20% completed 31 Oct materials. 300.000 units 7.800 312.000 319.800 59,400 307.200 403.02 16,792 31 Direct labor 31 Factory overad 31 onde transferred. 209.000 units 31 Bal units, 604 completed 1. Prepare a cost of production report, and identify the missing amounts for Work in Process-Roasting Department. equivalent units, round to two decimal places. Mochaccino Express Coffee Company Cost of Production Report-Roasting Department For the Month Ended July 31 Unit Information Units charged to production: 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 Conversion 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 Cost Information Costs per equivalent unit: Direct Materials Conversion Total costs for July in Roasting Department Total equivalent units WWW Cost per equivalent unit Costs charged to production: Direct Materials Conversion Total 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 31 000 Total costs assigned by the Roasting Department 2. Assuming that the July I work in process inventory includes $7.250 of direct materials, determine the case or decrease in the cost per equivalent unit for direct materials and conversion beban June and July. If required, round your answers to the nearest cunt. Increase or Decrease Amount change in direct materials per equivalent unit Change in conversion cost er wivalent II Ched My Women Che