Cost of Production Report

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

Date Item

March $1$ Bal., $4,100$ units, $2/5$ completed

$31$ Direct materials, $184,500$ units

$31$ Direct labor

$31$ Factory overhead

$31$ Goods transferred, $185,000$ units

$31$ Bal., $?$ units, $4/5$ completed

ACCOUNT NO$.$

Balance Balance

Debit Credit Debit Credit

$5,986$

$258,300$

$264,286$

$44,700,308,986$

$11,172,320,158$

$?$

$?$

Required:

per equivalent units, round to the nearest cent.

Lui Coffee Company

Cost of Production Report$-$Roasting Department

For the Month Ended March $31$

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

Started and completed in March

Transferred to finished goods in March

Inventory in process, March $31$

Total costs assigned by the Roasting Department

Assuming that the March $1$ work in process inventory includes $$5,330$ of direct materials, determine the increase or decrease in the cost per equivalent unit for direct

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