Hana Coffee Company roasts and packs coffee beans. The process begins by placing coffee beans into the Roasting Department. From the Roasting Department, coff, beans are then transferred to the Packing Department. The following is a partial work in process account of the Roasting Department at July 31 : 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 the nearest cent. Hana Coffee Company Cost of Production Report-Roasting Department For the Month Ended July 31 Units to be assigned costs: 2. Assuming that the July 1 work in process inventory includes $119 , 400 of direct materiais, determine the increase or decrease in the cost per equivalent unit for direc materials and conversion between June and July. If required, round your answers to two decimal places. 2. Assuming that the luly 1 work in process inventory includes $119 , 400 of direct materiais, 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 two decimal places