Lui Coffee Company Cost of Production Report-Roasting Department \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{ Costs } \\ \hline Costs & Direct Materials & Conversion & Total \\ \hline \multicolumn{4}{|l|}{ Cost per equivalent unit: } \\ \hline \multicolumn{4}{|l|}{ Total costs for March in Roasting Department } \\ \hline \multicolumn{4}{|l|}{ Total equivalent units } \\ \hline Cost per equivalent unit & $ & $ & \\ \hline \multicolumn{4}{|l|}{ Costs assigned to production: } \\ \hline \multicolumn{4}{|l|}{ Inventory in process, March 1} \\ \hline \multicolumn{4}{|l|}{ Costs incurred in March } \\ \hline \multicolumn{4}{|l|}{ Total costs accounted for by the Roasting Department } \\ \hline \multicolumn{4}{|l|}{ Costs allocated to completed and partially completed units: } \\ \hline \multicolumn{4}{|l|}{ Inventory in process, March 1 balance } \\ \hline To complete inventory in process, March 1 & $ & $ & \\ \hline \multicolumn{4}{|l|}{ Cost of completed March 1 work in process } \\ \hline \multicolumn{4}{|l|}{ Started and completed in March } \\ \hline \multicolumn{4}{|l|}{ Transferred to finished goods in March } \\ \hline \multicolumn{4}{|l|}{ Inventory in process, March 31} \\ \hline Total costs assigned by the Roasting Department & & & $ \\ \hline \end{tabular} February and March. If required, round your answers to two decimal places. Cost of Production Report Department. The following is a partial work in process account of the Roasting Department at March 31