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Cont of producono Hans 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 Process Roasting Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit July 1 bal. 4.700 units, 1/5 completed 14426 31 Dect materials, 211,500 units 634,500 665,976 31 Direct labor 135,600 784,576 31 Factory overhead 33,920 818,496 31 Goods transferred, 212,000 units 31 Bal 2 onits, 1/ completed Required: 1. Prepare a cost of production report, and identify the missing amounts for Work in Process Roasting Department of an amount is zero, erter "0". When computing cost per valent units, round to two decimal places. 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 4.700 211,500 216,200 Total units accounted for by the Roasting Department Units to be assigned costs Equivalent Units Direct Conversion Materials Whole Units 4.700 0 1760 207.500 X 207.500 X 207,500 X 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 Cost per equivalent 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 Started and completed in July Transferred to Molding Department in July 110 110 Inventory in process, July 31 Total costs assigned by the Roasting Department 2. Assuming that the July I work in process inventory includes $13,60 of direct materials, determine the increase or decrease in the cost per content for direct maten and conversion between February and July. If requred, round your answers to the nearest cent Increase or Decrease Amount Change in direct materials cost per equivalent unit Change in conversion cost per equivalent unit