ochaccino 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., 7,100 units, 20% completed 21,868 31Direct materials, 284,000 units852,000 873,868 31Direct labor182,300 1,056,168 31Factory overhead45,540 1,101,708 31Goods transferred, 285,000 units ? 31Bal., ? units, 20% 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 2f4483fa1035054_1Received from materials storeroomfill in the blank 2f4483fa1035054_2Total units accounted for by the Roasting Departmentfill in the blank 2f4483fa1035054_3Units to be assigned costs:Equivalent Units Whole UnitsDirect Materials ConversionInventory in process, July 1fill in the blank 2f4483fa1035054_4fill in the blank 2f4483fa1035054_5fill in the blank 2f4483fa1035054_6Started and completed in Julyfill in the blank 2f4483fa1035054_7fill in the blank 2f4483fa1035054_8fill in the blank 2f4483fa1035054_9Transferred to Packing Department in Julyfill in the blank 2f4483fa1035054_10fill in the blank 2f4483fa1035054_11fill in the blank 2f4483fa1035054_12Inventory in process, July 31fill in the blank 2f4483fa1035054_13fill in the blank 2f4483fa1035054_14fill in the blank 2f4483fa1035054_15Total units to be assigned costsfill in the blank 2f4483fa1035054_16fill in the blank 2f4483fa1035054_17fill in the blank 2f4483fa1035054_18Costs per equivalent unit:Direct Materials Conversion Total costs for July in Roasting Department$fill in the blank 2f4483fa1035054_19$fill in the blank 2f4483fa1035054_20 Total equivalent unitsfill in the blank 2f4483fa1035054_21fill in the blank 2f4483fa1035054_22 Cost per equivalent unit$fill in the blank 2f4483fa1035054_23$fill in the blank 2f4483fa1035054_24 Costs charged to production: Direct Materials Conversion TotalInventory in process, July 1 $fill in the blank 2f4483fa1035054_25Costs incurred in July fill in the blank 2f4483fa1035054_26Total costs accounted for by the Roasting Department $fill in the blank 2f4483fa1035054_27Cost allocated to completed and partially completed units: Inventory in process, July 1 balance $fill in the blank 2f4483fa1035054_28To complete inventory in process, July 1$fill in the blank 2f4483fa1035054_29$fill in the blank 2f4483fa1035054_30fill in the blank 2f4483fa1035054_31Cost of completed July 1 work in process $fill in the blank 2f4483fa1035054_32Started and completed in Julyfill in the blank 2f4483fa1035054_33fill in the blank 2f4483fa1035054_34fill in the blank 2f4483fa1035054_35Transferred to Packing Department in July $fill in the blank 2f4483fa1035054_36Inventory in process, July 31fill in the blank 2f4483fa1035054_37fill in the blank 2f4483fa1035054_38fill in the blank 2f4483fa1035054_39Total costs assigned by the Roasting Department $fill in the blank 2f4483fa1035054_40

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2. Assuming that the July 1 work in process inventory includes $20,590 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 b6055d037f85fd6_2Change in conversion cost per equivalent unit