Most of Producvon Report: Uanaferred to the Packeng Department, the follonno is a partial work in process account of the Roasting Departanent at March 31 . Required: ngavialent. units, found to the nearest cent. tequiredt 1. Prepare a cost of production report, and identify the missing amounts for Work in Process-Roasting Gepartment. if an anvount is zero, enter "o*, When computing cost per quivalent units, round to the nearest cent. Costs Direct Materials Total Cost per equmalent unit: Total costs for March in Rlossting Department Total equiveient unats Cost per equivalent unit Costs assigned to production: Inventory in process, Mareh 1 Costs incurted in March Total costs accounted for by the Poasting Department Costs ollocated to completed and partially completed units: inventory in process, March t balance To complete inventory if process, Mardi 1 Cos of completed March 1 work in procew starfed and completed in March Transferted to finkhed goods in March Inveatory in process, Mard 31 Total costs assignes by the Roasting Departinent Assumang that the March 1 work in process inventory includes $18,500 of direct materials, determine the increase or decrease in the cost per equiyalent unit for direct matenals ind conversion between february and March. If required, round your answers to two decimal places