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 inProcess—Roasting Department ACCOUNT NO. Date Item Debit CreditBalance Debit Credit July 1 Bal., 30,000 units, 10% completed121,800 31 Direct materials, 155,000 units 620,000 741,800 31Direct labor 90,000 831,800 31 Factory overhead 33,272 865,072 31Goods transferred, 149,000 units ? 31 Bal., ? units, 45% completed? Required: 1. Prepare a cost of production report, and identifythe missing amounts for Work in Process—Roasting Department. If anamount is zero, enter "0". When computing cost per equivalentunits, round to the nearest cent. Hana Coffee Company Cost ofProduction Report-Roasting Department For the Month Ended July 31Unit Information Units charged to production: Inventory in process,July 1 Received from materials storeroom Total units accounted forby the Roasting Department Units to be assigned costs: EquivalentUnits Whole Units Direct Materials Conversion Inventory in process,July 1 Started and completed in July Transferred to PackingDepartment in July Inventory in process, July 31 Total units to beassigned costs Cost Information Cost per equivalent unit: DirectMaterials Conversion Total costs for July in Roasting Department $$ Total equivalent units Cost per equivalent unit $ $ Costsassigned to production: Direct Materials Conversion Total Inventoryin process, July 1 $ Costs incurred in July Total costs accountedfor by the Roasting Department $ Costs allocated to completed andpartially completed units: Inventory in process, July 1 balance $To complete inventory in process, July 1 $ $ Cost of completed July1 work in process $ Started and completed in July Transferred toPacking Department in July $ Inventory in process, July 31 Totalcosts assigned by the Roasting Department $ Feedback 1. Calculateequivalent units for materials and conversion costs. Calculate thecost per equivalent unit for materials and conversion costs.Calculate the costs assigned to the beginning inventory, the unitsstarted and completed, and the ending inventory. 2. Assuming thatthe July 1 work in process inventory includes $119,400 of directmaterials, determine the increase or decrease in the cost perequivalent unit for direct materials and conversion between Juneand July. If required, round your answers to two decimal places.Increase or Decrease Amount Change in direct materials cost perequivalent unit $ Change in conversion cost per equivalent unit$