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: ACCOUNT Work in Process-Roasting Department Date Item March 1 Bal., 6,000 units, 3/5 completed ACCOUNT NO. Balance Balance Debit Credit Debit Credit 21,240 31 Direct materials, 270,000 units 837,000 31 Direct labor 172,800 31 Factory overhead 43,200 31 Goods transferred, 270,000 units ? 31 Bal., 7 units, 3/5 completed Required: 858,240 1,031,040 1,074,240 7 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.