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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: ACCOUNT Work in Process-Roasting Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit July 1 Bal., 5,000 units, 3/5 completed 6,700 31 Direct materials, 225,000 units 270,000 276,700 31 Direct labor 53,800 330,500 31 Factory overhead 13,400 343,900 ? 31 Goods transferred, 225,000 units 31 Bal., 2 units, 2/5 completed Required: 1. Prepare a cost of production report, and identify the missing amounts for Work in Process-Roasting Department. If an amount is zero, enter "0". When computing cost per 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 5,000 Received from materials storeroom 225,000 Total units accounted for by the Roasting Department 230,000 Units to be assigned costs: Equivalent Units Whole Units Direct Materials Conversion Inventory in process, July 1 5,000 2,000 Started and completed in July 220,000 220,000 220,000 Transferred to Packing Department in July 225,000 220,000 222,000 Cost Information Cost per equivalent unit: Direct Materials Conversion 270,000 67,200 225,000 224,000 Total costs for July in Roasting Department Total equivalent units Cost per equivalent unit Costs assigned to production: 1.20 0.30 Direct Materials Conversion Total 6,700 Inventory in process, July 1 Costs incurred in July 337,200 343,900 6,700 264,000 x 66,600 x 270,000 x 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 270,000 x 67,200 x 6,700 X 264,000 x 6,000 x 270,000 x 343,900 Feedback . Assuming that the July 1 work in process inventory includes $5,500 of direct materials, determine the increase or decrease nswers to the nearest cent. Increase or Decrease Amount Change in direct materials cost per equivalent unit Increase $ 337,300 X Change in conversion cost per equivalent unit Decrease 6,600 x

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