Fresh Mountain Coffee Company roasts and packs coffee beans. The process begins by placing coffee beans into the Roasting Department. From the Roasting department beans are then transferred to the Packing Department. The following is process account of the Roasting Department at March 31 2016: Prepare a cost of production report, and identify the missing amounts for Work in Process-Roasting Department. Assuming that the march a work in process inventory includes $5, 700 of direct determine the increase or in the cost per unit for direct and conversion between February and march