cost per $0.80 PR 18-2A OBJ. 2,4 Cost of production report Fresh Mountain Coffee Company roasts and packs coffee beans. The process begins by placing coffee beans into the Roasting Department. From the Roasting Department, 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, 2016: ACCOUNT Work in Process-Roasting Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Mar. 1 Bal., 1,500 units, 30% completed 6,150 31 Direct materials, 22,300 units 86,970 93,120 31 Direct labor 11,900 105,020 31 Factory overhead 5,772 110,792 31 Goods transferred, 21,700 units 31 Bal., 2 units, 40% completed 7 Instructions 1. Prepare a cost of production report, and identify the missing amounts for Work in Process Roasting Department. 2. Assuming that the March 1 work in process inventory includes $5,700 of direct ma- terials, determine the increase or decrease in the cost per equivalent unit for direct materials and conversion between February and March.