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 : 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 Received from materials storeroom Total units accounted for by the Roasting Department Units to be assigned costs: Equivalent Units 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 per equivalent unit: Total costs for July in Roasting Department Total equivalent units Cost per equivalent unit Previous Cost per equivalent unit: Total costs for July in Roasting Department Total equivalent units Cost per equivalent unit 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 $8 , 140 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. .

1. 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 : 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 Received from materials storeroom
Total units accounted for by the Roasting Department Units to be assigned costs: Equivalent
Units 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 per
equivalent unit: Total costs for July in Roasting Department Total equivalent units Cost per
equivalent unit Previous Cost per equivalent unit: Total costs for July in Roasting Department
Total equivalent units Cost per equivalent unit 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 $8 , 140 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.