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 $31$ :

$\backslash$table$[[$ACCOUNT Work in Process$-$Roasting Department,ACCOUNT NO$.],[$Date$,$Item,Debit,Credit,$\backslash$table$[[$Balance$],[$Debit$]],\backslash$table$[[$Balance$],[$Credit$]]],[$March :$,$Bal., $25,000$ units, $10\%$ Nompleted,,,$21,250,],[3,$Direct materials, $600,000$ units,$450,000,,471,250,],[3,$Direct labor,$244,600,,715,850,],[3,$Factory overhead,$415,820,,1,131,670,]]$

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

$?$

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

Required:

$.$

$.$

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

Equivalent Units

$q,$

Direct Materials

Conversion

Units charged to production:

Inventory in process, March $1$

$25,000$