Cost of Production Report Lui 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 ACCOUNT NO. Balance Balance Debit Credit Debit. Credit March 1 Bal., 5,900 units, 3/5 completed 8,496 31 Direct materials, 265,500 units 345,150 353,646 31 Direct labor 63,500 417,146 31 Factory overhead 15,886 433,032 31 Goods transferred, 266,000 units 31 Bal, 2 units, 2/5 completed 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. Lui Coffee Company Cost of Production Report-Roasting Department For the Month Ended March 31 Equivalent Ilnite Units: Units charged to production: Inventory in process, March 1 Lui Coffee Company Cost of Production Report-Roasting Department For the Month Ended March 31 Received from materials storeroom 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 Total units to be assigned costs Equivalent Units Equivalent Units Whole Units Direct Materials Conversion 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 Direct Materials Conversion Total Assuming that the March 1 work in process inventony Includes 7.080 of direct materiale determine the increase or decrease in the Total costs assigned by the Roasting Department 2. Assuming that the March 1 work in process inventory includes $7,080 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. Increase or Decrease Amount Change in direct materials cost per equivalent unit Change in conversion cost per equivalent unit