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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:

CCOUNT Work in ProcessRoasting Department							ACCOUNT NO.
Date		Item	Debit		Credit		Balance
							Debit		Credit
July	1	Bal., 6,100 units, 4/5 completed					9,272
	31	Direct materials, 274,500 units	356,850				366,122
	31	Direct labor	65,100				431,222
	31	Factory overhead	16,272				447,494
	31	Goods transferred, 275,000 units			?
	31	Bal., ? units, 1/5 completed					?

Required:Prepare a cost of production report, and identify the missing amounts for Work in ProcessRoasting Department. If an amount is zero, enter "0". When computing cost per equivalent units, round to two decimal places.

Units charged to production:
Inventory in process, July 1
Received from materials storeroom
Total units accounted for by the Roasting Department			\
Units to be assigned costs:

Inventory in process, July 1	fill in the blank 6d0543015f84fe0_4	fill in the blank 6d0543015f84fe0_5	fill in the blank 6d0543015f84fe0_6
Started and completed in July	fill in the blank 6d0543015f84fe0_7	fill in the blank 6d0543015f84fe0_8	fill in the blank 6d0543015f84fe0_9
Transferred to Packing Department in July	fill in the blank 6d0543015f84fe0_10	fill in the blank 6d0543015f84fe0_11	fill in the blank 6d0543015f84fe0_12
Inventory in process, July 31	fill in the blank 6d0543015f84fe0_13	fill in the blank 6d0543015f84fe0_14	fill in the blank 6d0543015f84fe0_15
Total units to be assigned costs	fill in the blank 6d0543015f84fe0_16	fill in the blank 6d0543015f84fe0_17	fill in the blank 6d0543015f84fe0_18
Cost Information
Cost per equivalent unit:
		Direct Materials	Conversion
Total costs for July in Roasting Department		$fill in the blank 6d0543015f84fe0_19	$fill in the blank 6d0543015f84fe0_20
Total equivalent units		fill in the blank 6d0543015f84fe0_21	fill in the blank 6d0543015f84fe0_22
Cost per equivalent unit		$fill in the blank 6d0543015f84fe0_23	$fill in the blank 6d0543015f84fe0_24
Costs assigned to production:
	Direct Materials	Conversion	Total
Inventory in process, July 1			$fill in the blank 6d0543015f84fe0_25
Costs incurred in July			fill in the blank 6d0543015f84fe0_26
Total costs accounted for by the Roasting Department			$fill in the blank 6d0543015f84fe0_27
Costs allocated to completed and partially completed units:
Inventory in process, July 1 balance			$fill in the blank 6d0543015f84fe0_28
To complete inventory in process, July 1	$fill in the blank 6d0543015f84fe0_29	$fill in the blank 6d0543015f84fe0_30	fill in the blank 6d0543015f84fe0_31
Cost of completed July 1 work in process			$fill in the blank 6d0543015f84fe0_32
Started and completed in July	fill in the blank 6d0543015f84fe0_33	fill in the blank 6d0543015f84fe0_34	fill in the blank 6d0543015f84fe0_35
Transferred to Molding Department in July			$fill in the blank 6d0543015f84fe0_36
Inventory in process, July 31	fill in the blank 6d0543015f84fe0_37	fill in the blank 6d0543015f84fe0_38
Total costs assigned by the Roasting Department			\

Assuming that the July 1 work in process inventory includes $7,320 of direct materials, 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 the nearest cent.

	Increase or Decrease	Amount
Change in direct materials cost per equivalent unit
Change in conversion cost per equivalent unit

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