Lui Coffee Company Costs \begin{tabular}{|c|c|c|c|} \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 \multicolumn{4}{|l|}{ 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}{|c|}{ Total costs accounted for by the Roasting Department } \\ \hline \multicolumn{4}{|c|}{ Costs allocated to completed and partially completed units: } \\ \hline \multicolumn{4}{|l|}{ Inventory in process, March 1 balance } \\ \hline \multicolumn{4}{|l|}{ 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 Depar & & & \\ \hline \end{tabular} Change in direct materials cost per equivalent unit Change in conversion cost per equivalent unit Increase or Decrease Amount