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. Balance Date Item Debit Credit Debit Mar. 1 Bal, 25,000 units, Credit 21,250 10% completed 31 Direct materials, 450,000 471,250 600,000 units 31 Direct labor 244,600 715,850 31 Factory overhead 415,820 1,131,670 31 Goods transferred, 605,000 units 31 Bal., 2 units, 45% completed INSTRUCTIONS 1) (60pts) Prepare a cost of production report, and identify the missing amounts for Work in Process-Roasting Department. 2) (40pts) 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.