Mochacono Express Coffee Company roasts and packs coffee beans. The process begins ty placing caffee beans into the kassting Department: From the Roasting Departunent, coffee beans are then transferred to the Pocking Department. The following is a partial work in process occount of the Rossting Department at July 311 : Required: 1. Prepare a cost of production report, and identify the missing amounts for Work in Process- Roasuing Department. If an amount box does not require an entry, ieave blank. When computing cost per equivalent units, round to two decimal places. Cost of Production Report-Roasting Department 2. Assuming that the July 1 work in process inventory includes $7,150 of direct materials, determine the increase or decrease in the cost per equivalest unit for direct materials and conversion between June and July. If required, round your answers to the nearest cent