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 ACCOUNT NO. Balance Balance Date Item Debit Credit Debit Credit March 1 Bal., 7,300 units, 3/5 completed 13,140 31 Direct materials, 328,500 units 31 Direct labor 525,600 538,740 31 Factory overhead 104,300 26,092 643,040 669,132 31 Goods transferred, 329,000 units ? 31 Bal., ? units, 1/5 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 Units Whole Units Equivalent Units Direct Materials Equivalent Units Conversion Units charged to production: Inventory in process, March 1 7,300 Received from materials storeroom 328,500 Total units accounted for by the Roasting 335,800 Department Units to be assigned costs: Inventory in process, March 1 7,300 0 2,920 Started and completed in March 321,700 321,700 321,700 Transferred to Packing Department in March 329,000 321,700 324,620 Inventory in process, March 31 6,800 6,800 1,360 Total units to be assigned costs 335,800 328,500 325,980 Costs Cost per equivalent unit: Total costs for March in Roasting Department Total equivalent units Costs Direct Materials Conversion Total 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 0X 0X 13,410 X 538,740 X 552,150 X 13,410 X 2. Assuming that the March 1 work in process inventory includes $10,950 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