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:

ACCOUNTWork in ProcessRoasting DepartmentACCOUNT NO.

Date	Item	Debit	Credit	Balance Debit	Balance Credit
March 1	Bal., 6,800 units, 2/5 completed			22,848
31	Direct materials, 306,000 units	948,600		971,448
31	Direct labor	195,500		1,166,948
31	Factory overhead	48,852		1,215,800
31	Goods transferred, 307,000 units		?
31	Bal.,?units, 1/5 completed			?

Required: 1.Prepare a cost of production report, and identify the missing amounts for Work in ProcessRoasting Department. If an amount is zero, enter "0".When computingcost per equivalent units, round to the nearest cent.

Lui Coffee Company Cost of Production ReportRoasting Department For the Month Ended March 31

Units	Whole Units	Equivalent Units Direct Materials	Equivalent Units Conversion
Units charged to production:
Inventory in process, March 1	fill in the blank 1
Received from materials storeroom	fill in the blank 2
Total units accounted for by the Roasting Department	fill in the blank 3
Units to be assigned costs:
Inventory in process, March 1	fill in the blank 4	fill in the blank 5	fill in the blank 6
Started and completed in March	fill in the blank 7	fill in the blank 8	fill in the blank 9
Transferred to Packing Department in March	fill in the blank 10	fill in the blank 11	fill in the blank 12
Inventory in process, March 31	fill in the blank 13	fill in the blank 14	fill in the blank 15
Total units to be assigned costs	fill in the blank 16	fill in the blank 17	fill in the blank 18

Costs

Costs	Direct Materials	Conversion	Total
Cost per equivalent unit:
Total costs for March in Roasting Department
Total equivalent units
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			$f

2. Assuming that the March 1 work in process inventory includes $20,400 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.

Line Item Description	Increase or Decrease	Amount
Change in direct materials cost per equivalent unit	DecreaseIncreaseIncrease	$f
Change in conversion cost per equivalent unit	DecreaseIncreaseDecrease	$