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., 5,700 units. 2/3 completed 20.292 31 Direct materials, 256,500 units 046,450 866,742 31 Direct labor 165,000 1,031,742 31 Factory overhead i 41,272 1,073.014 31 Goods transferred, 257,000 units 31 Bal.. 2 units. 3/5 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 Units charged to production: Inventory in process. March 1 Received from materials storeroom Total units accounted for by the Roasting Department Units to be assigned costa Inventory in process, March 11 Whole Units 5,700 5,700 Started and completed in March Transferred to Packing Department in March 257,000 Inventory in process, March 31 Total units to be assigned costs Equivalent Units Equivalent Units Direct Materials Conversion 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 000 2. Assuming that the March 1 work in process inventory includes $10.240 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 Fredon Increase or Decrease Increase Decrease Amount Chea My Work The Rolling Department of Jabari Steel Company had 1,900 tons in beginning work in process inventory (10% complete) on October 1. During October, 32,300 tons were completed. The ending work in process inventory on October 31 was 1,600 tons (60% complete). What are the total equivalent units for direct materials for October if materials are added at the beginning of the process? X units