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:

ACCOUNT Work in ProcessRoasting Department ACCOUNT NO.

Date	Item	Debit	Credit	Balance Debit	Balance Credit
March 1	Bal., 6,500 units, 4/5 completed			17,940
31	Direct materials, 292,500 units	672,750		690,690
31	Direct labor	139,900		830,590
31	Factory overhead	34,940		865,530
31	Goods transferred, 293,000 units		?
31	Bal., ? units, 3/5 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.