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 the nearest cent. Inventory in process, March 1" Started and completed in March Trensferred to Packing Department in March Inventory in process, March 31 Total units to be assigned costs Costs Costs Cost per equivalent unit: Total costs for March in Roasting Department Total equivalent units Cost per equivalent unit Costs assigned to production: Inventory in process, March 1 Costs incurred in March Total costs accounted for by the Roasting Department Costs allocated to completed and partially completed units: Inventory in process, March 1 balance To complete inventory in process, March 1 2. Assuming that the March 1 work in process inventory includes $17,680 of direct materials, determine the increase or decrease in the cost per equivalent unit for direct naterials and conversion between February and March. If required, round your answers to two decimal places. Feedback T Check My Work 1. Calculate equivalent units for materials and conversion costs. Caiculate the cost per equivalent unit for materials and conversion costs. Calculate the costs assigned to the beginning inventory, the units started and completed, and the ending inventory. 2. Compare the costs per equivalent unit for February and March. The costs per equivalent unit for materials and conversion for February are in the March 1 work. in process inventory. The materials amount is given. beans are then transferred to the Packing Department. The following is a partial work in process account of the Roasting Department at March 31 : 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 the nearest cent