Team Cost of Production Report Hana Coffee Company roasts and packs coffee beans. The process begins by placing coffee beans into the Rating Department. From the Roasting Department, coffee beans are then tranferred to the Parking Department. The following is a partial work in process account of the Roasting Department at 31 ACCOUNT Work In Process-Roasting Department ACCOUNT NO. Date Item Balance Debit Credit Debit Credit My 1 Bal, 6,400 units, 1/5 completed 14,976 31 Direct materials, 288,000 units 662,400 677,376 31 Direct labor 138.600 015,970 Factory Overhead 34,680 850,656 31 Goods transferred, 209,000 units 31 bal. units, 1/5 completed Requiredi 1. Prepare a cost of production report, and entity the missing amounts for work in procent-Hosting Department. It an amount in ,enter o". when computing contents, round to two decir places Hana Coffee Company Cost of Production Report-Roasting Department For the Month Ended July 31 unit oformatie Units charged to productions Erwentory in process, July 1 400 Received from materials toreroom 28.000 Total units accounted for by the Roasting Department Punt FOSTER Whole Units 6.400 Equivalent Units Direct Conversion Materials $150 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 X Cost formation 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 X Direct Materials Total Conversion Inventory in process, July 1 Costs incurred in July Total costs accounted for by the Rowiting Department Costs allocated to completed and partially completed un Inventory in process, July 1 balance sunt in Theo Total equivalent units Cost per equivalent unit Costs assigned to production: Direct Materials Conversion Total Inventory in process, July 1 Costs incurred in July X 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 Suly 1 work in process Started and completed July Transferred to Molding Department in July Inventory in process, 1 Totalcos signed by M Hosting Deatment 2. Assuming that the July I work in process inventory included 514,080 of direct mater, determine the increase or decrease in me cost per equivatunt for direct material and conversion or and y. If required, round your answers to the earest cont Increase or Decrease Amount Change in direct materials cost per equivalent unit Increase Change in convention cost equivalent unit Decrease