Department at March 31: Required: Lui Coffee Company Cost of Production Report-Roasting Department For the Month Ended March 31 \begin{tabular}{llrr} & Increase or Decrease & \multicolumn{1}{c}{ Amount } \\ \hline Change in direct materials cost per equivalent unit & Increase & $ & 0.01 \\ Change in conversion cost per equivalent unit & Decrease & $.02 \\ \hline \end{tabular}