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., 5,100 units, 1/5 completed 31 Direct materials, 229,500 units 31 Direct labor 31 Factory overhead 31 Goods transferred, 230,000 units 31 Bal., 2 units, 4/5 completed ebook Units Ilmite chand to to omnduction Theck My Work Debit Credit 596,700 130,300 32,562 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. ACCOUNT NO. Balance Balance Credit Debit 13,566 610,266 740,566 773,128 Lui Coffee Company Cost of Production Report-Roasting Department For the Month Ended March 31 Whole Units Equivalent Units Direct Materials Equivalent Units Conversion

Facking Department The Follosing is a partial eark in process account of the Roinbhg Departmert at Marci 31 Requiredi reund to the nearest cent. Lui Caffee Cempany Cost of Production Repert - foasting Departmeat Fer the Menth Laded March 31 Required: round to the eearest cent. Lul Coffee Cempany Cost of Production Repert-Massting Department Fer the Month Ended March 31 2. Assuming that the March 1 work in process inventory inciudes 512,750 of direct materials, determine the increase or decrease in the cost per equivalent unit for between february and March. If required, round your answers to two decimal places