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 Balance Date Item Debit Credit Debit Credit March 1 Bal., 7,200 units, 3/5 completed 20,304 31 Direct materials, 324,000 units 810,000 830,304 31 Direct labor 31 Factory overhead 31 Goods transferred, 325,000 units 154,500 38,652 984,804 1,023,456 31 Bal., ? units, 1/5 completed Required: ? Y 1. 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.