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Cost of production Report Hana Coffee Company roasts and packs coffee beans. The process begins by placing coffee beans to the Roasting Department. From the Roasting Department, coffee beans are the transferred to the moon Department following is a partial work in process account of the Roasting Department at 31 ACCOUNT Work in Process-Roasting Department ACCOUNT NO Date Item Debit Credit Balance Debit Credit July 1 Bal 6,000 units, 4/5 completed 17,160 31 Direct materials, 270,000 units 648,000 665.160 31 Direct labor 127,900 793,060 31 Factory overhead 31,940 825,000 31 Goods transferred, 290,000 units 31 Blunts, 1/5 completed Required 1. Prepare a coat of production report, and identify the missing amounts for work in proces-Romeno Orowtment. In amount is per enter" when compte ce ser consent to one andere Hana Coffee Company Cost of Production Report-Roasting Department For the Month Ended July 31 Unit Information Units charged to production Invertory in process, NY Received from materials storeroom Total units accounted for by the Hosting Department Units to be assigned costs: Equat Whole Materials Conversion Det Us July 1 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 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 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 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 includes $13,000 of direct materials, determine the increase or decrease in the cost per equivalent unit for direct materials and conversi required, round your answers to the nearest cent. Increase or Decrease Amount Change in direct materials cost per equivalent unit Orange in conversion cost per equivalent unit Cost of Production Report Hana Coffee Company roasts and packs coffee beans. The process begins by placing coffee beans into 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., 6,000 units, 4/5 completed 17,160 31 Direct materials, 270,000 units 648,000 665,160 31 Direct labor 127,900 793,060 31 Factory overhead 31,940 825,000 31 Goods transferred, 270,000 units ? 31 Bal., 2 units, 1/5 completed Required: 1. Prepare a cost of production report, and identify the missing amounts for Work in Process-Roasting Hana Coffee Company Cost of Production Report-Roasting Depart ent For the Month Erlded 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