I may be wrong on the blanks I have filled out

Cost of Production Report 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., 4,400 units, 2/5 completed 31 Direct materials, 198,000 units 31 Direct labor 9,416 405,416 396,000 79,200 484,616 31 Factory overhead 19,800 504,416 ? 31 Goods transferred, 198,000 units 31 Bal., 2 units, 2/5 completed 7 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 Infomation Units charged to production: Inventory in process, July 1 4,400 Received from materials storeroom 198.000 Total units accounted for by the Roasting Department 202,400 Units to be a sinner costs: Whole Units Direct Materials Conversion 4.400 0 2,640 193,600 193,600 193,600 Inventory in process, July 1 Started and completed in July Transferred to Packing Department in July Inventory in process, July 31 , 198,000 193,600 196,240 4,400 4,400 1.760 Total units to be assigned costs 202.400 199,000 199.000 Cost Information Cost per equivalent unit: Direct Materials Conversion Total costs for July in Roasting Department 396,000 Total equivalent units 198.000 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 Total equivalent units 198,000 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 July Inventory in process, July 31 Total costs assigned by the Roasting Department 2. Assuming that the July 1 work in process inventory includes $8,360 of direct materials, determine the increase or decrease in the cost per equivalent unit for direct materials and conversion between February 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