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 Foasting Department at March 31 : Required: 1. Prepare a cost of production report, and identfy 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. Units charged to production: Inventory in process, March 1 Received from materials storereom Total units accounted for by the Roasting Department 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 Cests Costs Direct Materials Conversion Total 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 Totai costs accounted for by the Rossting Department Previous 2. Assuming that the March 1 work in process inventory includes $24,320 of direct materials, determine the increase or decrease in the cost per equivalent uni for irect materials and conversion between February and March. If required, round your answers to two decimal places