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 March 1 Bal., 7,500 units, 1/5 completed 31 Direct materials, 337,500 units 31 Direct labor 31 Factory overhead 31 Goods transferred, 338,000 units 31 Bal., 2 units, 3/5 completed Units Debit Credit 978,750 190,800 47,690 Units charged to production: Inventory in process, March 1 Received from materials storeroom ? ACCOUNT NO. Balance Balance Debit Credit 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. Total units accounted for by the Roasting Department 22,200 1,000,950 1,191,750 1,239,440 Lui Coffee Company Cost of Production Report-Roasting Department For the Month Ended March 31 ? Whole Units Equivalent Units Direct Materials Equivalent Units Conversion

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 "O", When computing cost per equivalent units, round to the nearest cent. Wi Coffee Company roasts and pocks colfee beans. The process begins by placing colfee beans into the Roosting Department. From the Rousting Department, coffee beans are then transferred to the Packing Department. The following is a partial work in process account of the Rossting Department at March 31 : Required: 1. Frepare a cont of producion report, and identry the missing amounts for Work in Procets-Roasting Department. If an amount is zere, enter "0" When computing cost per equivalent units, reund to the nearest cent. Lul Coffee Company 2. Astuming thas the March 1 work in process inventory inclubles $21,000 of direct mulerials, determine the increase or decrease in the cost per equivalent unit for dirwet materials and convernion between February and March. If required, round your answers to two decimal places. 2. Astuming that the March 1 work in process inventory includes $21,000 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