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 Roastin beans are then transferred to the Packing Department. The following is a partial work in process account of the Roasting Department at March 3 ACCOUNT Work in Process-Roasting Department ACCOUNT NO. Balance Balance Date Item Debit Credit Debit Credit March 1 Bal., 6,300 units, 3/5 completed 14,238 31 Direct materials, 283,500 units 567,000 581,238 31 Direct labor 112,600 693,838 31 Factory overhead 28,090 721,928 31 Goods transferred, 284,000 units 31 Bal., 2 units, 1/5 completed Requid: 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" cost per equivalent units, round to the nearest cent. Lui Coffee Company Cost of Production Report-Roasting Department Units Units charged to production: Inventory in process, March 11 Received from materials storeroom For the Month Ended March 31 Equivalent Units Equivalent Units Whole Units Direct Materials Conversion