Cost of Production Report Lui Coffee Company roasts and packs coffee beans. The process begins by placing coffee beans into the foasting Department. From the Roasting Department, colfee beans are then transferred to the Packing Department. The following is a partial work in process account of the Roasting Department at March 31 : Required: 1. Prepare a cost of production report, and identify the missing amounts for Work in Process--Roasting Department. If ah amount is zero, enter " ro:, When computing cost. per equivalent units, round to the nearest cent. 2. Assuming that the March 1 work in process inventory includes $7,040 of direct materials, determine the increase or decrease in the cost per equivalent unit for direct materials and corversion between february and March. If required, round your answers to two decimal places