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 Process$$Roasting Department ACCOUNT NO$.$

Date Item Debit Credit Balance

Debit Balance

Credit

March $1$ Bal., $25,000$ units, $10\%$ completed $21,250$

$31$ Direct materials, $600,000$ units $450,000471,250$

$31$ Direct labor $244,600715,850$

$31$ Factory overhead $415,8201,131,670$

$31$ Goods transferred, $605,000$ units $?$

$31$ Bal., $?$ units, $45\%$ completed $?$

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.

Lui Coffee Company

Cost of Production Report$$Roasting Department

For the Month Ended March $31$

Units Whole Units Equivalent Units

Direct Materials Equivalent Units

Conversion

Units charged to production:

Inventory in process, March $1$ fill in the blank $1$

Received from materials storeroom fill in the blank $2$

Total units accounted for by the Roasting Department fill in the blank $3$

Units to be assigned costs:

Inventory in process, March $1$ fill in the blank $4$

fill in the blank $5$

fill in the blank $6$

Started and completed in March fill in the blank $7$

fill in the blank $8$

fill in the blank $9$

Transferred to Packing Department in March fill in the blank $10$

fill in the blank $11$

fill in the blank $12$

Inventory in process, March $31$ fill in the blank $13$

fill in the blank $14$

fill in the blank $15$

Total units to be assigned costs fill in the blank $16$

fill in the blank $17$

fill in the blank $18$

Costs

Costs Direct Materials Conversion Total

Cost per equivalent unit:

Total costs for March in Roasting Department $fill in the blank $19$

$fill in the blank $20$

Total equivalent units fill in the blank $21$

fill in the blank $22$

Cost per equivalent unit $fill in the blank $23$

$fill in the blank $24$

Costs assigned to production:

Inventory in process, March $1$ $fill in the blank $25$

Costs incurred in March fill in the blank $26$

Total costs accounted for by the Roasting Department $fill in the blank $27$

Costs allocated to completed and partially completed units:

Inventory in process, March $1$ balance $fill in the blank $28$

To complete inventory in process, March $1$ $fill in the blank $29$

$fill in the blank $30$

fill in the blank $31$

Cost of completed March $1$ work in process $fill in the blank $32$

Started and completed in March fill in the blank $33$

fill in the blank $34$

fill in the blank $35$

Transferred to finished goods in March $fill in the blank $36$

Inventory in process, March $31$ fill in the blank $37$

fill in the blank $38$

fill in the blank $39$

Total costs assigned by the Roasting Department $fill in the blank $40$

$2.$ Assuming that the March $1$ work in process inventory includes $$18,500$ 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.

Line Item Description Increase or Decrease Amount

Change in direct materials cost per equivalent unit

$fill in the blank $42$

Change in conversion cost per equivalent unit

$fill in the blank $44$