please help me understand this problem

thank you

Date 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 Item Dehit Credit Debit Credit July 1 Bal. 7,000 units, 1/5 completed 20.720 31 Direct materials, 315,000 units 913.500 934.220 31 Direct labor 178,900 1,113,120 31 Factory overhead 44,680 1,157,800 01 Goods transferred, 316,000 units 01 Bal 2 units, 4/5 completed Required: 1. Prepare a cost of production report, and Identify the missing amounts for Work In Processoasting Department. If an amount is zero, enter"0" When computing cost per equivalent units, found to two dedmal places Hana Coffee Company Cost of Production Report Hosting Department For the Month Ended July 31 Unit.nformation Units charged to production: Inventory in process, July 1 Received from materials storeroom Total units accounted for by the fasting Department Units to be assigned costs 100 Whole Units 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 Cost Information Cost per equivalent unit: Direct Materials Conversion 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 Cont of completed July 1 work in process Started and completed in July Transferred to Molding Department in sy Inventory in process, July 31 Total costs assigned by the Roasting Department JO DODI DIO R. 3. Asuming that the July 1 work in process inventory Indudes $19.600 of direct materials, determine the increase or decrease in the cost per equivalent unit for direct materials and conversion between February and July. It required, round your answers to the rest cent Increase or Decrease Amount Change in direct materials couper equivalent unit Change in conversion cont per coulvalent unit Check My Work Net