OSE OF Hana Coffee Company roasts and packs coffee beans. The process begins by placing coffee beans into the Roasting Department. From the Roasting Department, co 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 Process-Roasting Department ACCOUNT NO. Date July ion Report Item 1 Bal., 4,800 units, 4/5 completed 31 Direct materials, 216,000 units 31 Direct labor 31 Factory overhead 31 Goods transferred, 216,000 units 31 Bal., ? units, 2/5 completed Required: Units charged to production: Debit Inventory in process, July 1 Received from materials storeroom 432,000 85,600 21,440 Credit ? Total units accounted for by the Roasting Department Units to be assigned costs: Debit 1. Prepare a cost of production report, and identify the missing amounts for Work in Process-Roasting Department. If an amount is zero, enter "0". When computin cost per equivalent units, round to two decimal places. Balance 11,424 443,424 529,024 550,464 Credit Hana Coffee Company Cost of Production Report-Roasting Department For the Month Ended July 31 Unit Information Equivalent Units 4,800 216,000 220,800

Hana Coffee Company roasts and packs coffee beans. The process begins by placing coffee beans into the Roasting Department. From the Roasting Department, beans are then transferred to the Packing Department. The following is a partisi work in process account of the Roasting Department at July 31 : equireo: 1. Prepare a cost of production report, and identify the missing amounts for Work in Process-Rossting Department. If an amount is zere, enter \"O*, When comput cost per equivalient units, round to two decimal pisces: 2. Assuming that the July 1 work in process inventory includes \\( \\$ 9,120 \\) of direct materials, determine the increase or decrease in the cost per equivi materials and conversion between February and July. If required, round your answers to the nearest cent