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 foasting Department at March 31 : Required: When computing cost per equivalent units, round to the neorest cent. Lui Coffee Company Cost of Production Report-Roasting Department For the Month Ended March 31 UnitsWholeUnitsDirectMaterialsEquivalentUnitsEquivalentUnitsConversion 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 \begin{tabular}{lcc} Costs & Direct Materials & Conversion \\ \hline Costs & & Total \\ \hline Cort per equivalent unit: & C \end{tabular} 2. Assuming that the March. 1 work in process inventory indudes $11,840 of direct materials, determine the increase or decrease in the cost per equivalent unit for direct materials and conversion between February and Harch. If required, round your answers to two decimal places