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., 6,300 units, 2/5 completed 18,396 31 Direct materials, 283,500 units 765,450 783,846 31 Direct labor 31 Factory overhead 159,600 39,872 943,446 983,318 31 Goods transferred, 284,000 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 Equivalent Units Equivalent Units Whole Units Direct Materials Conversion