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Cost of Production Report Hana Coffee Company roasts and packs coffee beans. The process begins by plading coffee beans into the Roasting partial work in process account of the Roasting Department at July 30 ACCOUNT Work in Process Roasting Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit July 14,986 663,750 678,736 129 200 807 936 1 Bal., 5,900 units, 1/5 completed 31 Direct materials, 265,500 units 31 Direct labor 31 Factory overhead 31 Goods transferred, 266,000 units 31 Bal., 2 units, 4/5 completed 32,284 840,220 12 Unit Information 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: Whole Units Equivalent 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: 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 Roasting Department Costs allocated to completed and partially completed 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 Roasting Department 2. Assuming that the July 1 work in process inventory includes $14,160 of direct materials, determine their answers to the nearest cent. Increase or Decrease Amount Change in direct materials cost per equivalent unit Change in conversion cost per equivalent unit $ 2. Assuming that the July 1 work in process inventory includes $14,160 of direct materials, dete 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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