cost of Protioction Report Lul Coffee Company roasts and packs coffee beans, The process begins by placing coffee beans into the Roastiog Department. From the Roasting Departmen 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. Required: 1. Prepare a cost of production report, and identify the missing amounts for Work in Process-Rossting Department. If an amount is zero, enter "0", When computing cost per equivalent units, round to the nearest cent. Lui Coffee Company Cost of Production Report-Roasting Department For the Month Ended March 31 2. Assuming that the March 1 work in process inventory includes 514,040 of direct materiats, determine the increase of decreasat in the cost per equivalnet unit for direct materials and conversion between February and March. If required, round your answers to two decimal places