Cost of Production Report

Lui Coffee Company roasts and pocks 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 $31$:

Required:

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

For the Month Ended March $31$

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

Assuming that the March $1$ work in process inventory includes $$19,600$ of direct materials, determine the increase or decrease in the cost per equivalent unit for dire

materials and conversion between February and March. If required, round your answers to two decimal places.