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Of Report Lui Coffee packs coffee The by placing beans the Roasting Department. From the Roasting Deoattment. coffee beans are then _rans.feed to the Department. The followmg iS a partial in process Of the Roasting Department Bt 2 ACCOUNT Work in ProcessRoasting Department Debit 23,852 1,211.202 1,259.250 Credit March I 6, 700 units, 31 Direct materials, 301.500 units 31 Direct labor 31 Factory overhead 31 Goods transferred, 302,000 units 31 Bal. , units, 1/5 cornpleted Debit credit 192,400 I. Prepare a COSt Of report. and identify the missing for WON in Department. If an amount is zero. eMer When computing cost per equivalent 'Mite, round to the Lui Coffe Company Cost Of ReportRoasting Department For the Month Ended March 31 Whole Direct Cost of Prodwc-ticm Department For the Month Ended 31 Equiva nits Direct Materials u n its units charged production : Irwentory in process, March Received materials Equi Va Con Total units units to be assigned costs: Inventory in process, March 1 Started and completed in March Transferred to Packing Department in March in 31 Total units to be assigned costs Co-st per equivalent unit : mStS "arch TOW R NSting Department Di Materia's Cost per equivalent Ulit: Total costs for March in Roasting Depart.t units Cost per unit Costs assigned to production : Inventory in process, March 1 Costs incurred in March costs accounted for by the Roasting Department Costs aUocated to completed and completed in groces5. March balance To complete inventory in prrxess, March Cost OF Y arch Started and completed in March Transferee to finished goods in Inventory in process. March 31 Tote costs assigned by the Roasting Department 2. Assurntng that the in of the Costs assigned to production; Inventory in process, March Costs incurred in March Total costs accounted for by the Roasting Department Costs allocated to completed and partially completed units: In .entor-,' in process, March balance To complete inventory in March I Cost of March WON in prxss Started and completed in March Transferred to finished goods in March Inventory in process, March 31 Total costs assigned Sy the Roasting Department Assuming that the March work in process inventor. includes $21,440 of direct materials, deten-nine toe or decrease in the cost per equivalent unit for direct materials and comersion beween February and . If required, round your answers to two decimal places. Or Decrease Change in direct materials cost per equivalent w-,it ge in conversion cost per equivalent unit