Ariba 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 March 31, 2010:

Instructions1. Prepare a cost of production report, and identify the missing amounts for Work in Process?Roasting Department.2. Assuming that the March 1 work in process inventory includes $54,600 of direct materials, determine the increase or decrease in the cost per equivalent unit for direct materials and conversion between February andMarch.

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ACCOUNT Work in Process-Roasting Department ACCOUNT No. Balance Item Debit Credit Debit Date Credit 1 Bal., 10,500 units, 30% completed 59,640 839,640 981,865 1,074,855 Mar. Direct materials, 156,000 units 31 780,000 142,225 92,990 31 Direct labor 31 Factory overhead 31 Goods transferred, 155,600 units 31 Bal., 2 units, 40% completed