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 : Required: 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 computing cost per equivalent units, round to the nearest cent. Required: 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 computing cost per equivalent units, round to the nearest cent. Total units accounted for by the Roasting Department Jnits 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 Direct Materials Conversion Total Costs assigned to production: Inventory in process, March 1 Costs incurred in March Costs Cost per equivalent unit: Total costs for March in Roasting Department 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 Co complete inventory in process, March 1 Started and completed in March Transferred to finished goods in March Inventory in process, March 31 Total costs assigned by the Roasting Department Assuming that the March 1 work in process inventory includes $14,500 of direct materials, determine the increase or decrease in the cost per equivalent unit for direct materials d conversion between February and March. If required, round your answers to two decimal places. Feedback Check My Work the beginning inventory, the units started and completed, and the ending inventory. inventory. The materials amount is given