Oroduction wa Coffee Contents and actor be the worstvoeding coffee to the artistest. To engagement, en we then tred to the Puding best the ACCOUNT Work in Processing Department MOCOVINT NO Date Debit Balance Credit Det Credit 16.00 45 completed 13,7) 31 Dec 753,500 310,100 324,054 11 Director 121,400 632,414 11 Fryd 28.00 665,64 31 Godstranited, 214,000 31 4/5 cod Hana 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: Whole Units Equivalent 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 WWW Cost Information Cost per equivalent unit: Direct Materials Conversion Total costs for July in Roasting Department Total equivalent units Cost per equivalent unit Costs assigned to production: Direct Materials Conversion Total Inventory in process, July 1 Costs incurred in July $ Cost Information Cost per equivalent unit: Direct Materials Conversion Total costs for July in Roasting Department Total equivalent units Cost per equivalent unit Costs assigned to production: Direct Materials Conversion Total Inventory in process, July 1 Costs incurred in July Total costs accounted for by the Roasting Department Costs 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 5 Started and completed in July Transferred to Molding Department in July Inventory in process, July 31 Total costs assigned by the Roasting Department 2. Assuming that the July 1 work in process inventory indudes $10,2 forest natural determine the increase or decrease in the cost per answers to the nearest cent. Increase or Decrease Amount Change in direct materials cost per equivalent unit Change in conversion cost per equivalent unit Increase Decrease Code apert Hana Coffee Company outs and backs coffee. The procesebesis by dre coffee beans to the Rosaiting Current from the Routing Department, coffee beans the tranferred the one reputhent. The show win root of the Rosie ACCOUNT Work in Processing Department ACCOUNT NO Balance Date Dell trebit Credit 16.04/com 13.74 31 23.500 $10.00 5240 11 Director 113.400 31 Yawy wed 240 6650 31 Goods and 184.000 units 1 B 4/5 Hana Coffee Company