Lul 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: Required: 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. Costs \begin{tabular}{|c|c|c|c|} \hline Costs & Direct Materials & Conversion & Total \\ \hline \multicolumn{4}{|l|}{ Cost per equivatent unit: } \\ \hline \multicolumn{4}{|l|}{ Total costs for March in Roasting Department } \\ \hline Total equivalent units & & 8 & \\ \hline Cost per equivaient unit & & & \\ \hline \multicolumn{4}{|l|}{ Costs assigned to production: } \\ \hline \multicolumn{4}{|l|}{ Inventory in process, March 1} \\ \hline \multicolumn{4}{|l|}{ Costs incurred in March } \\ \hline \multicolumn{4}{|l|}{ Total costs accounted for by the Roasting Department } \\ \hline \multicolumn{4}{|l|}{ Costs allocated to completed and partially completed units: } \\ \hline \multicolumn{4}{|l|}{ Inventory in process, March 1 balance } \\ \hline To complete inventory in process, March 1 & & & \\ \hline Cost of completed March 1 work in process & & & \\ \hline Started and completed in March & & & \\ \hline Transferred to finished goods in March & & & \\ \hline Inventory in process, March 31 & & & \\ \hline Total costs assigned by the Roasting Department. & & & \\ \hline \end{tabular} 2. Assuming that the March 1 work in process inventory includes $18,500 of direct materials, determine the increase or decrease in the cost per equivalent unit for direct materia's and conversion between February and March. If required, round your answers to two decimal places