eBook Calculator Cost Information Cost per equivalent unit: Direct Materials Conversion For Us 608,400 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 $13,000 of direct materials, determine the increase or answers to the nearest cent. Increase or Decrease Amount Change in direct materials cost per equivalent unit Change in conversion cost per equivalent unit 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 0 partial work in process account of the Roasting Department at July 31: ACCOUNT Work in Process Roasting Department ACCORINT NO Debit Credal Debat Credit July 102 1 Bal., 5,200 units, 1/5 completed 31 Direct materials, 234.000 31 Direct labor 52222 608,400 132.800 755,032 789716 31 Factory overhead 31 Goods transferred, 234,000 units 31 Bal 2 units, 4/5 completed