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 ACCOUNT NO. Balance Balance Date Item Debit Credit Debit Credit March 1 Bal., 7,100 units, 1/5 completed 18,034 31 Direct materials, 319,500 units 798,750 816,784 31 Direct labor 154,200 970,984 31 Factory overhead 38,532 1,009,516 31 Goods transferred, 320,000 units 31 Bal., 2 units, 2/5 completed 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. Lui Coffee Company Cost of Production Report-Roasting Department Check My Work For the Month Ended March 311 Equivalent Units Equivalent Units Previous