Cost of Production Report then transferred to the Packing Department. The following is a partial work in process account of the Roasting Department at July 31 : equivalent units, round to two decimal places. Cost Information Cost per equivalent unit: 2. Assuming that the July 1 work in process inventory includes $7 , 440 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