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

$\backslash$table$[[$ACCOUNT Work in Process$-$Roasting Department,ACCOUNT NO$.,],[$Date Item,Debit,$\backslash$table$[[$Balance$],[$Credit$],[$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,$244,600,715,850,],[$Factory overhead,$415,820,1,131,670,],[31$ Goods transferred, $605,000$ units,,,$],[31$ Bal., $?$ units, $45\%$ completed,?,,$]]$

Required:

Lui Coffee Company

Cost of Production Report$-$Roasting Department

For the Month Ended March $31$

Units

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

Lui Coffee Company

Cost of Production Report$-$Roasting Department

For the Month Ended March $31$

Units

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

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

$\backslash$table$[[\{$

$\backslash$table$[[$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$],[\backslash$table$[[$Costs allocated to completed and partially completed units:$],[$Inventory in process.$]]],[$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 $31],[$Total costs assigned by the Roasting Department,,,$],[2.$ Assuming that the March $1$ work in process invent,,,$]]$

your answers to two decimal places.

$\backslash$table$[[$Change in direct materials cost per equivalent unit,Increase or Decrease,Amount$],[$Change in conversion cost per equivalent unit,,$