Cost of Production Report 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 $1$

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

$2.$ Assuming that the March $1$ work in process inventory includes $$12,600$ 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

Lui Coffee Company

Cost of Production Report$-$Roasting Department

For the Month Ended March $31$