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:

Date	Item	Debit	Credit	Balance Debit	Balance Credit
March 1	Bal., 7,600 units, 4/5 completed			17,328
31	Direct materials, 342,000 units	649,800		667,128
31	Direct labor	135,800		802,928
31	Factory overhead	33,980		836,908
31	Goods transferred, 343,000 units		?
31	Bal., ? units, 2/5 completed			?

Required: 1. Prepare a cost of production report, and identify the missing amounts for Work in ProcessRoasting Department. If an amount is zero, enter "0". When computing cost per equivalent units, round to the nearest cent.

2. Assuming that the March 1 work in process inventory includes $13,680 of direct materials, determine the increase or decrease in the cost per equivalent unit for direct materials and conversion between February and March. If required, round your answers to two decimal places.