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The increases to Work in ProcessRoasting Department for Boston Coffee Company for March 2016 as well as information concerning production are as follows:

Work in process, March 1, 2,800 pounds, 40% completed	$14,020
Coffee beans added during March, 172,800 pounds	483,720
Conversion costs during March	203,300
Work in process, March 31, 1,700 pounds, 80% completed	_
Goods finished during March, 173,900 pounds	_

make a cost of production report, using the average cost method. If required, round cost per equivalent unit answers to the nearest cent.

Boston Coffee Company

Cost of Production Report-Roasting Department

For the Month Ended March 31, 2016

Units to account for during production:	Number of Units
Inventory in process, March 1	fill in the blank 1
Received from materials storeroom	fill in the blank 2
Total units accounted for by the Roasting Department	fill in the blank 3

Units to be assigned costs:	Whole Units	Equivalent Units of Production
Transferred to finished goods in March	fill in the blank 4	fill in the blank 5
Inventory in process, March 31	fill in the blank 6	fill in the blank 7
Total units to be assigned costs	fill in the blank 8	fill in the blank 9

Costs per equivalent unit:	Costs
Total costs for March in Roasting Department	$fill in the blank 10
Total equivalent units	fill in the blank 11
Cost per equivalent unit	$fill in the blank 12
Costs assigned to production:
Inventory in process, March 1	$fill in the blank 13
Costs incurred in March	fill in the blank 14
Total costs accounted for by the Roasting Department	$fill in the blank 15
Costs allocated to completed and partially completed units:
Transferred to finished goods in March	$fill in the blank 16
Inventory in process, March 31	fill in the blank 17
Total costs assigned by the Roasting Department	$fill in the blank 18