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, 2/5 completed 31 Direct materials, 337,500 units 31 Direct labor 31 Factory overhead 31 Goods transferred, 338,000 units 31 Bal., 2 units, 2/5 completed Debit Credit Units 742,500 162,100 40,580 ? 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. 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 costs: Inventory in process, March 1 Started and completed in March Transferred to Packing Department in March Inventory in process, March 31 Total units to be assigned costs 17,850 760,350 922,450 963,030 Lui Coffee Company Cost of Production Report-Roasting Department For the Month Ended March 31 Whole Units 7,500 337,500 345,000 7,500 Equivalent Units Direct Materials 0 Equivalent Units Conversion

Required: nearest cent. and March it required, reund your anwwers to two decimal places