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 ProcessRoasting Department ACCOUNT NO.

Date	Item	Debit	Credit	Balance Debit	Balance Credit
March 1	Bal., 5,100 units, 3/5 completed			14,382
31	Direct materials, 229,500 units	573,750		588,132
31	Direct labor	110,300		698,432
31	Factory overhead	27,520		725,952
31	Goods transferred, 230,000 units		?
31	Bal., ? units, 3/5 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.

Lui Coffee Company Cost of Production ReportRoasting 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
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

Costs

Costs	Direct Materials	Conversion	Total
Cost per equivalent unit:
Total costs for March in Roasting Department
Total equivalent units
Cost per equivalent unit
Costs assigned to production:
Inventory in process, March 1
Costs incurred in March
Total costs accounted for by the Roasting Department
Costs 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
Total costs assigned by the Roasting Department

2. Assuming that the March 1 work in process inventory includes $12,240 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
Change in conversion cost per equivalent unit