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:

Date	Item	Debit	Credit	Balance Debit	Balance Credit
March 1	Bal., 7,100 units, 2/5 completed			20,732
31	Direct materials, 319,500 units	862,650		883,382
31	Direct labor	179,100		1,062,482
31	Factory overhead	44,760		1,107,242
31	Goods transferred, 320,000 units		?
31	Bal., ? units, 2/5 completed			?

Required: 1. Prepare a cost of production report, and identify the missing amounts for Work in ProcessRoasting Department. If an amount is zero, enter "0". When computing cost per equivalent units, round to the nearest cent.

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	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 $18,460 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	DecreaseIncrease	$fill in the blank 42
Change in conversion cost per equivalent unit	DecreaseIncrease	$fill in the blank 44