Prepare a cost of production report, and identify the missing amounts for Work in ProcessRoasting Department. If an amount box does not require an entry, leave it blank. When computing cost per equivalent units, round to two decimal places.

Mochaccino Express Coffee Company

Cost of Production Report-Roasting Department

For the Month Ended July 31

Units charged to production:	Number of Units
Inventory in process, July 1	fill in the blank 169faa0c4fc6047_1
Received from materials storeroom	fill in the blank 169faa0c4fc6047_2
Total units accounted for by the Roasting Department	fill in the blank 169faa0c4fc6047_3

Units to be assigned costs:	Equivalent Units
	Whole Units	Direct Materials	Conversion
Inventory in process, July 1	fill in the blank 169faa0c4fc6047_4	fill in the blank 169faa0c4fc6047_5	fill in the blank 169faa0c4fc6047_6
Started and completed in July	fill in the blank 169faa0c4fc6047_7	fill in the blank 169faa0c4fc6047_8	fill in the blank 169faa0c4fc6047_9
Transferred to Packing Department in July	fill in the blank 169faa0c4fc6047_10	fill in the blank 169faa0c4fc6047_11	fill in the blank 169faa0c4fc6047_12
Inventory in process, July 31	fill in the blank 169faa0c4fc6047_13	fill in the blank 169faa0c4fc6047_14	fill in the blank 169faa0c4fc6047_15
Total units to be assigned costs	fill in the blank 169faa0c4fc6047_16	fill in the blank 169faa0c4fc6047_17	fill in the blank 169faa0c4fc6047_18

Costs per equivalent unit:	Direct Materials	Conversion
Total costs for July in Roasting Department	$fill in the blank 169faa0c4fc6047_19	$fill in the blank 169faa0c4fc6047_20
Total equivalent units	fill in the blank 169faa0c4fc6047_21	fill in the blank 169faa0c4fc6047_22
Cost per equivalent unit	$fill in the blank 169faa0c4fc6047_23	$fill in the blank 169faa0c4fc6047_24
Costs charged to production:
	Direct Materials	Conversion	Total
Inventory in process, July 1			$fill in the blank 169faa0c4fc6047_25
Costs incurred in July			fill in the blank 169faa0c4fc6047_26
Total costs accounted for by the Roasting Department			$fill in the blank 169faa0c4fc6047_27
Cost allocated to completed and partially completed units:
Inventory in process, July 1 balance			$fill in the blank 169faa0c4fc6047_28
To complete inventory in process, July 1	$fill in the blank 169faa0c4fc6047_29	$fill in the blank 169faa0c4fc6047_30	fill in the blank 169faa0c4fc6047_31
Cost of completed July 1 work in process			$fill in the blank 169faa0c4fc6047_32
Started and completed in July	fill in the blank 169faa0c4fc6047_33	fill in the blank 169faa0c4fc6047_34	fill in the blank 169faa0c4fc6047_35
Transferred to Packing Department in July			$fill in the blank 169faa0c4fc6047_36
Inventory in process, July 31	fill in the blank 169faa0c4fc6047_37	fill in the blank 169faa0c4fc6047_38	fill in the blank 169faa0c4fc6047_39
Total costs assigned by the Roasting Department			$fill in the blank 169faa0c4fc6047_40

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1. Calculate equivalent units for materials and conversion costs. Calculate the cost per equivalent unit for materials and conversion costs. Calculate the costs assigned to the beginning inventory, the units started and completed, and the ending inventory.

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2. Assuming that the July 1 work in process inventory includes $10,500 of direct materials, determine the increase or decrease in the cost per equivalent unit for direct materials and conversion between June and July. If required, round your answers to the nearest cent.

	Increase or Decrease	Amount
Change in direct materials cost per equivalent unit	DecreaseIncreaseIncrease	$fill in the blank 2c9cb705c02207c_2
Change in conversion cost per equivalent unit	DecreaseIncreaseDecrease	$fill in the blank 2c9cb705c02207c_4