Department. The following is a partial work in process account of the Roasting Department at March $31$:

Required:

the nearest cent.

Lui Coffee Company

Cost of Production Report$-$Roasting Department

For the Month Ended March $31$

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

February and March. If required, round your answers to two decimal places.