REQUIRED Chapter 17 Homework mam Cost of Production Report Hana 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 ACCOUNT NO Department Date De Debrer Del. 7.000 45.com 12.311 Direct, 149,000 478,000 31 Dec 572,917 1 Fotory were 20464 591 31 Goods transferret, 43,000 31 tel.com Required: 1. Prepare a cost of production report, and identify the missing amounts for Work in Process-Roasting Department. If an amount is zero, enter "o". When computing cost per equivalent units, round to two decimal places. Hans Coffee Company Coat of Production Report Ronating Department For the Month July 31 Unit Information Units charged to production: Inventory Total scored forty the Department Units to be assigned costs: Whole Unit Equivalent units D Materiale conversion I, MY Started and carolled in Tere to Inventory in pret, Total units to be signed us Cost Information Cost per equivalent unit: Die Materiale con Cost per equivalent it Costs assigned to production: Direct Materials Conversion Total Ivy pro Centered in July Tooted on De Costs located and pracol 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 o a Feedback Check My Wor 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 2. Assuming that the July 1 work in process inventory includes $9,880 of direct materials, determine the increase or decrease in the cost per equivalent unit for direct materials and conversion between February and July. If required, round your answers to the nearest cent. Increase or Decrease Amount Increase Change in direct materials cost per equivalent unit Change in conversion cost per equivalent unit Decrease