Cost of Production Report Required: Lul Coffee Company Cost of Production Report-Roasting Department For the Month Ended March 31 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 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 process, March 31 \begin{tabular}{lcl} & Increase or Decrease & Amount \\ \hline Change in direct materials cost per equivalent unit & Increase \\ Change in conversion cost per equivalent unit & Decrease \end{tabular} Cost of Production Report Required: Lul Coffee Company Cost of Production Report-Roasting Department For the Month Ended March 31 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 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 process, March 31 \begin{tabular}{lcl} & Increase or Decrease & Amount \\ \hline Change in direct materials cost per equivalent unit & Increase \\ Change in conversion cost per equivalent unit & Decrease \end{tabular}