(Solved): Arabic Highland Coffee Company roasts and packs coffee beans. The process begins by placing coffee ...

Arabic Highland Coffee Company roasts and packs coffee beans. The process begins by placing coffee beans into the Roasting Department. From the Roasting Department corfee beans are then transferred to the Pocong 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., 5.400 units, 2/5 completed 31 Direct materials, 216,000 units 31 Direct labor 31 Factory overhead 31 Goods transferred, 217,000 units 31 Bal 2 units: 4/5 completed Required: 691,200 139,800 34,585 18,684 709,854 849,654 866,572 asting Department. If an amount is zero, enter to when computing cost per 1. Prepare a cost of production report, and identify the missing amounts for Work in Process- valent, round to two deomal places Arabica Highland Coffee Company Cost of Production Report Roasting Department For the Month Ended July 31 Unformation Units charged to productions ? Arabica Highland Cottee Company Cost of Production Report-Roasting Department For the Month Ended July 31 Unik 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 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 Whole Units Cost Information Costs per equivalent unit: Direct Cost Informatica Costs per equivalent unit Direct Materials Conversion Total costs for July in Roasting Department Total equivalent units Cost per equivalent 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 Padang Department in July Inventory in process, July 31 Total costs assigned by the Roasting Department 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 process, July 31 Total costs assigned by the Roasting Department DO DOJD, 2. Assuming that the July 1 work in process inventory includes $16,740 of direct materials, determine the increase or decrease in the cover lett for direct mara and conversion between June and July. If required, round your answers to the nearest cent. Increase or Decrease Amount Change in direct materials cost per equivalent unit Change in conversion cost per equivalent unit