eBook Cost of Production Report Lui 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 ACCOUNT Work in Process-Roasting Department Date Item Debit Credit ACCOUNT NO. Balance Debit Balance Credit March 1 Bal, 7,200 units. 2/5 completed 22,464 31 Direct materials,324,000 units 939,500 962,064 31 Direct labor 183,200 31 Factory overhead 45,756 1,145,264 1,191,020 31 Goods transferred,325,000 units 31 Bal, Z units, 4/5 completed Required: 1. 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 Units For the Month Ended March 31 Equivalent Units Equivalent Units Whole Units Direct Materials Conversion Units charged to production Inventory in process, March 3 Received from materials storeroom Total units accounted for by the Roasting Department Units to be assigned costs: