Department at March $31$:

Required:

Prepare a cost of production report, and identify the missing amounts 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 $31$

Assuming that the March $1$ work in process inventory includes $$14,300$ 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.

Increase or Decrease

Amount

Change in direct materials cost per equivalent unit

Change in conversion cost per equivalent unit

$