Cost of Production Report partial work in process account of the Roasting Department at March $31$:

$\backslash$table$[[$AccouNT Work in Process$-$Roasting Department,ACCOUNT NO$.],[$Date$,$Item,Debit,Credit,$\backslash$table$[[$Balance$],[$Debit$]],\backslash$table$[[$Balance$],[$Credit$]]],[$March $1,$Bal$-25,000$ units, $10\%$ completed,,,$21,250,],[31,$Direct materials, $600,000$ units,$450,000,,471,250,],[31,$Direct labor,$244,600,,715,850,],[31,$Factory overhead,$415,820,,1,131,670,],[31,$Goods transferred, $605,000$ units,,?,,$],[31,$Bal. ${?}_4?$ units, $45\%$ completed,,,?,$]]$

Required:

Lui Coffee Company

Cost of Production Report$-$Roasting Department

For the Month Ended March $31$

For the Month Ended March $31$

Units

Units charged to production:

Inventory in process, March $1$

Recelved from materials storeroom

Total units accounted for by the Roasting Department

Inventory in process, March $1$

Started and completed in March

Transferred to Packing Department in March

Inventory in process, March $31$