(2) Cast of Production Report Lul Coffee Company masts and packs coffee beans. The process begins by placing coffee beans into the Roasting Department. From the Roaiting Department, coffee beans are then transferred to the Packing Department. The following a partial work in process account of the Roasting Department at March 31 ACCOUNT Work in Process-Roasting Department Date Item March 1 Bal, 4,500 units, 4/5 completed ACCOUNT NO. Balance Balance Debit Credit Debit Credit 8,550 31 Direct materials, 202,500 units 324,000 332,550 31 Direct labor 64,100 396,650 31 Factory overhead 15,000 412,630 31 Goods transferred, 203,000 units 31 Bal, 2 units, 1/5 completed Required: 1. Prepare a cost of production report, and identify the missing amounts for Work in Process-Rasting Department. If an amount is, enter " Lal Coffee Company Cast of Production Report-Roasting Department For the Honth Ended March 31 Units charged to production Inventory in process, March 1 Received from materials Total units accounted for by the Roasting Department Units to be assigned costs Inventory in process, March 1 Started and completed in March Transferred to Packing Department in March ventory in process, March 31 Whole Units Equivalent Units Equivalent Units Direct Materials Conversion cost per equivalent ants, round to the nearest cent Previous Next Transferred to Packing Department in March Inventory in process, March 31 Total units to be assigned 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 Cests allocated to completed and partially completed units: Inventory in process, March 1 balance To complete inventory in process, March 1 Cost of completed March 1 work in process Started and completed in March Transferred to finished goods in March Inventory in process, March 31 Total costs assigned by the Roasting Department Costs Direct Haterials Conversion Total 000 2. Assuming that the March 1 work in process inventory indudes $6,750 of direct materials, determine the increase or decrease in the cost per equivalent unit for direct materials and conversion between February and March. If required, round your answers to two decimal places. Change in direct materials cost per equivalent unit Change in conversion cost per equivalent unit Increase or Decrease Amount Previous