I need help finding the answers for Instructions 1 & 2

3. OBJ. 2,4 PR 20-2A Cost of production report Mochaccino Express Coffee Company roasts and packs coffee beans. The process begins by placing coffee beans into the Roasting Department. From the Roasting Department, cof. fee beans are then transferred to the Packing Department. The following is a partial work in process account of the Roasting Department at July 31: maldone ACCOUNT Work in Process Roasting Department ACCOUNT NO. Balance Debit Credit Debit Credit Item Date 344,295 1,672,695 1.997,895 2,118,195 July 1 Bal., 63,000 units, 90% completed 31 Direct materials, 324,000 units 31 Direct labor 31 Factory overhead 31 Goods transferred, 313,000 units 31 Bal., 2 units, 55% completed 1,328,400 325,200 120,300 ? ? Instructions 1. Prepare a cost of production report and identify the missing amounts for Work in Process Roasting Department. 2. Assuming that the July 1 work in process inventory includes $256,410 of direct materi- als, determine the increase or decrease in the cost per equivalent unit for direct materi- als and conversion between June and July