Cost of Production Report Lu 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 ACCOUNT Work in Process-Roasting Department Date Item Harch 1 Bal, 25,000 units, 10% completed ACCOUNT NO. Balance Balance Debit Credit Debit Credit 21,250 31 31 Direct materials, 600,000 units Oct 450,000 471,250 244,600 715,950 31 factory overhead 415,820 1,131,670 31 Goods transferred, 60,000 31 Bel, Zunts, 45% completed Required 3. Prepare a cost of production report, and identify the missing amounts for Work in Precess-Roasting Department. If an amount is sens, enter "0" when computing cost per equivalent units, round to the nearest Lui Coffee Company Cost of Production Report-Roasting Department For the Honth Ended March 31 Units Units charged to production Inventory in process, March 1 Received from materials som Equivalent Units Equivalent Units Whole Units Direct Materials Conversion 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 Inventory in process, March 31 Tital units to be assigned cost Costs Cost per equivalent unit Tal costs for March in Reasting Department Cost per equivent unt Costs assigned to production Inventory in process, March 3 Costs incurred in March Total aunted for by the Roasting Department Costs allocated to completed and partially completed unit Inventory in process, March 1 balance Ta complete inventonx.in.orocess. March 1 Costs Direct Materials Conversion Yotal Cost per equivalent unt 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 | | | 0-00 2. Assuming that the March 1 work in process inventory includes $18,500 of direct materials, determine the increase or decrease in the cast per equivalent unit for direct materials and conversion between February and March. If required, round your answers to two decimal places. Increase or Decrease Amount Change in direct materials cost per equivalent unt Change in conversion cost per equivalent un