Date Item March 1 Bal., 7,700 units, 3/5 completed Debit Credit Debit Credit 19,404 31 Direct materials, 346,500 units 762,300 781,704 31 Direct labor 165,700 947,404 31 Factory overhead 41,456 988,860 ? 31 Goods transferred, 347,000 units 31 Bal., 2 units, 2/5 completed Required: ? 1. Prepare a cost of production report, and identify the missing mounts for Work in Process-Roasting 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 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 Cost per equivalent unit: Total costs for March in Roasting Department Total equivalent units Cost per equivalent unit Costs assigned to production: Whole Units Equivalent Units Direct Materials Equivalen Conver 7,700 346,500 354,200 7,700 338,800 X Costs Direct Materials Conversion