Cost of Production Report Lul 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 Credit Debit Credit Date Item Debit March 1 Bal., 5.700 units. 2/5 completed 8.322 21 Direct materials. 256.300 units 21 Direct labor 359,100 367.422 31 Factory overhead 61,400 15.320 428.422 444.150 21 Goods transferred. 257.000 units 31 Bal. 2 unit 1/5 completed Required: 1. Prepare a co of production report and identify the missing amounts for Work in Process-Roasting Decemment amount er, enter "0" when computing - Lui Coffee Company Cost of Production Report-Roasting Department Units for the Month Ended March 31 Whole Units Equivalent Units Direct Materials Equivalent Units Conversion Units charged to production Inventory in process, March 1 Received from materiais storeroom Total units accounted for by the Roasting Desamma to the nearest cent 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 Costs 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 Direct Materials Conversion Total Total costs for March in Roasting Department Tocal 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 Casts 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 pws March 21 Total costs assigned by the Resting Department 000 000 2. Assuming that the Marsh I work in process inventary includes $7.410 of direct materials determine the increase or decrease in the cost per equivalent un f required, round your answers to two decimal places. Change in direct materiale cat per equivalent un Change in conversion cost per equivalent unt Increase or Decrease Amount A