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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 : Requiredt 1. Prepare a cost of production report, and identify the missing amounts for Work in Process-Roasting Department. If an ameunt is zero, enter "0:. When computing cost per equivalent units, round to the nearest cent. Requiredt 1. Prepare a cost of production report, and identify the missing amounts for Work in Process-Rcunting Department. If an amount is zero, enter "o". When computing cost per equivalent units, round to the nearest cent. 2. Assuming that the March 1 work in process inventory incluses $18,480 of direct materials, determine the increase or decrease in the cost per equivanent unc for direct. natertals and conversion between Febnaryand March. If required, reund your answers to two decimal places. 2. Assuming that the Mareh 1 woek in process inventory indudes $18,460 of direct materials, determine the increase or decrase in the cort per equivblent und far firtet materials and converson between February and March if required, round your answers to two decimal places