PR 17-2A Cost of production report t pe Hana Coffee Company roasts and packs co nversio0.76 beans into the Roasting Departmen fee beans. The process begins by placing coffee From the Roasting Department, coffee beans are then g Department. The following is a partial work in process account of Obj. 2, 4 alent unit, equiva transferred to the Packin the Roasting Department at July 31: ACCOUNT Work in Process-Roasting Department ACCOUNT NO. EXCEL TEMPLATE Balance Date Item Debit Credit Debit Credit July | 1 | Bal., 30,000 units, 10% completed 31 Direct materials, 155,000 units 31 Direct labor 31 Factory overhead 31 Goods transferred, 149,000 units 31 | Bal, 2units, 45% completed 121,800 741,800 831,800 865,072 620,000 90,000 33,272 Instructions ork in Process- 1. Prepare a cost of production report, and identify the missing amounts for W Roasting Department determine the increase or decrease in the cost per equivalent unit for direct materials and conversion between June and July. 2. Assuming that the July 1 work in process inventory includes $119,400 of direct materials, Obj. 2, 3, 4 PR 17-3A Equivalent units and related costs; cost of production report