Lui Coffee Company roasts and packs coffee beans. The process begins by placing colfee beans into the Rousting 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 amount is zero, enter "0". When computine cost per equivalent units, round to the nearest cent. Units to be assigned costs: Inventory in process, March 1 Started and completed in March Transferred to Packing Department in March Inventory in process, March 31 Total units to be assigned costs Costs 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 Total costs accounted for by the Roasting Department Costs allocated to completed and partially completed units: Inventory in process, March 1 balance To complete inventory in process, March 1 Cost of completed March 1 work in process Started and completed in March 2. Assuming that the March 1 work in process inventory includes $14,720 of direct materials, determine the increase or decrease in the cost per equivalent unit for direc materials and conversion between February and March. If required, round your answers to two decimal places