Hana Coffee Company roasts and packs coffee beans. The processbegins by placing coffee beans into the Roasting Department. Fromthe Roasting Department, coffee beans are then transferred to thePacking Department. The following is a partial work in processaccount of the Roasting Department at July 31:
| ACCOUNT Work in Process—RoastingDepartment | ACCOUNT NO. |
| Date | Item | Debit | Credit | Balance |
| Debit | Credit |
| July | 1 | Bal., 5,600 units, 1/5 completed | | | 11,872 | | |
| 31 | Direct materials, 252,000 units | 529,200 | | | 541,072 | | |
| 31 | Direct labor | 101,700 | | | 642,772 | | |
| 31 | Factory overhead | 25,420 | | | 668,192 | | |
| 31 | Goods transferred, 252,000 units | | ? | | | |
| 31 | Bal., ? units, 3/5 completed | | | ? | | |
Required:
1. Prepare a cost of production report, andidentify the missing amounts for Work in Process—RoastingDepartment. If an amount is zero, enter "0". When computing costper equivalent units, round to two decimal places.
| Hana Coffee Company |
| Cost of Production Report-Roasting Department |
| For the Month Ended July 31 |
| Unit Information |
| Units charged to production: |
| Inventory in process, July 1 | |
| Received from materials storeroom | |
| Total units accounted for by the RoastingDepartment | |
| Units to be assigned costs: |
| | Equivalent Units |
| Whole Units | Direct Materials | Conversion |
| 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 | | | |
| Cost Information |
| 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: |
| Direct Materials | Conversion | Total |
| Inventory in process, July 1 | | | $ |
| Costs incurred in July | | | |
| Total costs accounted for by the RoastingDepartment | | | $ |
| Costs allocated to completed and partiallycompleted units: | | | |
| Inventory in process, July 1 balance | | | $ |
| To complete inventory in process, July 1 | $ | $ | |
| Cost of completed July 1 work in process | | | $ |
| Started and completed in July | | | |
| Transferred to Molding Department in July | | | $ |
| Inventory in process, July 31 | | | |
| Total costs assigned by the RoastingDepartment | | | $ |
2. Assuming that the July 1 work in processinventory includes $11,200 of direct materials, determine theincrease or decrease in the cost per equivalent unit for directmaterials and conversion between February 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 | | $ |
