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., 25,000 units, 10% completed			21,250
31	Direct materials, 600,000 units	450,000		471,250
31	Direct labor	244,600		715,850
31	Factory overhead	415,820		1,131,670
31	Goods transferred, 605,000 units		?
31	Bal., ? units, 45% 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