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$[[,$Process$-$Roasti,artmen,,ACC,T NO$.],[$Date$,$Item,Debit,Credit,$\backslash$table$[[$Balance$],[$Debit$]],\backslash$table$[[$Balance$],[$Credit$]]],[$March $1,$Bal., $4,700$ units, $\frac{2}{5}$ completed,,,$1,y=,],[31,1$ Direct materials, $211,500$ units,$338,400,,346,390,],[31,1$ Direct labor,$68,000,,414,390,],[31,1$ Factory overhead,$17,056,,431,446,],[31,1$ Goods transferred, $212,000$ units,,,,$],[,1$ Bal., $?$ units, $\frac{3}{5}$ 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 $31$

Cost of Production Report $-$ Roasting Department

For the Month Ended March $31$

Units

Units charged to production:

Inventory in process, March $1$

Received from materials storeroom

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

Direct Materials

Conversion

Total

ost per equivalent unit:

Total costs for March in Roasting Department

Total equivalent units

Cost per equivalent unit

osts assigned to production:

Inventory in process, March $1$

Costs incurred in March

Total costs accounted for by the Roasting Department

osts allocated to completed and partially completed units:

Inventory in process, March $1$ balance

To complete inventory in process, March $1$

Cost of completed March $1$ work in process

Started and completed in March

Transferred to finished goods in March

Inventory in process, March $31$

Alpha$-$numeric input field

Total costs assigned by the Roasting Department

Assuming that the March $1$ work in process inventory includes $$7,050$ 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.