Mochaccino Express Coffee Company roasts and packs coffee beans. The process begins by placing coffee beans into the Poasting 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 box does not require an entry, leave it blank. When computing cost jer equivalent. inits, round to two decimal places. Mochaccino Express Coffee Company Cost of Production Report-Roasting Department For the Month Ended July 31 1. Prepare a cost of production report, and identify the missing amounts for Work in Process-Roasting Department. If an amount box does not require Cost Information Costs per equivalent unit: Direct Total costs for July in Roasting Department Total equivalent units Cost per equivalent unit Costs charged to production: Direct, Materials Inventory in process, July 1 Costs incurred in July Total costs accounted for by the Roasting Department Cost 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 Packing Department in July Inventory in process, July 31 Costs per equivalent unit: Direct Materials Total costs for July in Roasting Department Total equivalent units Cost per equivalent unit Costs charged to production: Direct Materials Conversion Total Inventory in process, July 1 Costs incurred in July Total costs accounted for by the Roasting Department Cost 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 Packing Department in July Inventory in procese, July 31 Total costs awsigned by the Roasting Department TCheck My Wark: 1. Calculate equivalent units for materials and conversion costz. Calculate the cost per equivalent unit for materiaks and comversion costs, Calculate the costs assigned to the beginning inventory, the units started and completed, and the ending inventory. Assuming that the July 1 work in process inventory includes $12 , 960 of direct materials, determine the increase or decrease in the cost per quivalent unit for direct materials and conversion between June and July. If required, round your answers to the nearest cent. Feedback r check My Work 2. Compare the costs per equivalent unit for June and July. The costs per equivalent unit for materials and conversion for June are in the July I work in process inventory. The materials amount is given. .