Lui Coffee Company Costs Cost per equivalent unit: Total costs for March in Roasting Department Total equivalent units Cost per equivalent unit Costs assigned to production: Inventory in process, March 1 Costs incurred in March Costs allocated to completed and partially completed units: Inventory in process, March 1 balance Cost of completerted March 1 work in process Transferred to finished goods in March Inventory in process, March 31 Total costs assigned by the Roasting Department 2. Assuming that the March 1 work in process inventory includes $16,500 of direct materials, determine the increase or decrease in the cost per equiv \begin{tabular}{lcl} & Increase or Decrease & Amount \\ \hline Change in direct materials cost per equivalent unit & Increase \\ Change in conversion cost per equivalent unit & Decrease \end{tabular} Lui Coffee Company Costs Cost per equivalent unit: Total costs for March in Roasting Department Total equivalent units Cost per equivalent unit Costs assigned to production: Inventory in process, March 1 Costs incurred in March Costs allocated to completed and partially completed units: Inventory in process, March 1 balance Cost of completerted March 1 work in process Transferred to finished goods in March Inventory in process, March 31 Total costs assigned by the Roasting Department 2. Assuming that the March 1 work in process inventory includes $16,500 of direct materials, determine the increase or decrease in the cost per equiv \begin{tabular}{lcl} & Increase or Decrease & Amount \\ \hline Change in direct materials cost per equivalent unit & Increase \\ Change in conversion cost per equivalent unit & Decrease \end{tabular}