to the Packing Desartment. The following is a partial work, in process account of the Roasting Department at July 3 I: Requiredi round to the decimal places. round to the gecitnal pleces; 2. Aswuming that the July 1 work in process itrentory indudes 519,880 of direct materials, determine the incresse or decresse in the cest per equivalent unit for direct materials and comerion between June and July, If required, round your answers to the nearest cent