Please answer all components of the question.

Arabica Highland 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 the transferred to the Packing Department. The following is a partial work in process account of the Hosting Department at July 31 ACCOUNT Work in Process Roasting Department ACCOUNT NO Balance Date Item Debit Credit Debit Credit July 13,694 1 B, 4.100 units, 4/5 completed 31 Direct material, 164,000 units 459,200 472.594 11 Direct labor 91,300 564,194 586,966 22.772 31 Factory Overhead 31 Goods transferred, 165,000 units 31 Bal units, 3/5 completed 2 Required: 1. Prepare a cost of production report, and identity the missing amounts for Work in Process Roasting Department of an amount is zero, enter a When computing cost per equivalent units, round to two decimal places Arabica Highland Coffee Company Cost of Production Report-Roasting Department For the Month Ended July 31 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 computing cost per equivalent units, round to two decimal places Arabica Highland 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 4,100 164,000 168100 Total units accounted for by the Roasting Department Units to be assigned costs: Whole Units Equivalent Units Direct Materials Conversion 4.100 Inventory in process, July 1 Started and completed in July Transferred to Packing Department in July Inventory in process, July 31 165,000 2,100 Total units to be assigned costs Cost Information Costs per equivalent unit EBOOK Costa information Costs per equivalent unit: Direct Materials Conversion 459,200 164,000 Total costs for July in Roasting Department Total equivalent units Cost per equivalent unit Costs charged to production: 2.8 Direct Materials Total Conversion 13.694 13,694 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 110 Inventory in process, July 31 Total costs assigned by the Roasting Department To complete Inventory in process, July 1 Cost of completed July I work in process Started and completed in July Transferred to Packing Department in July Inventory in process, July 31 Total costs assigned by the Roasting Department 2. Assuming that the Suly a work in process inventory includes $11,070 of direct materials, determine the increase or decrease in the cost per equivalent unit for direct materials and conversion between June and July. It required, round your answers to the nearest cent. Increase or Decrease Amount Change in direct materials cost per equivalent unit Ince Change in conversion cost per equivalent unit Decrease