Need help on Cost of production report for roasting department.

230,000 Cost of Production Report 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: Total units to be assigned costs Costs Cost per equivalent unit: 225,000 x 225,000 Costs Direct Materials Conversion Total ACCOUNT Work in ProcessRoasting Deparfrnent Date Item March I Bale, 5,000 units, 1/5 completed 31 Direct materials, 225,000 units 31 Direct labor 31 Factory overhead 31 Goods transferred, 225,000 units 31 Bal.. units, 4/5 completed Required: Debit Credit 337,500 73,000 18,200 ACCOUNT N0- Balance Balance Debit Credit 7,500 345,000 418,000 436.200 Total costs for March in Roasting Department Total equivalent units Cost per equivalent unit Costs assigned to production: Inventory in process, March 1 Costs incurred in March Total costs accounted for by the Roasting Department Costs allocated to completed and partially completed units: Inventory in process, March I balance To complete inventory in process, March 1 Cost of completed March I work in process Started and completed in March Transferred to finished goods in March Inventory in process, March 31 Total costs assigned by the Roasting Department 337,500 225,000 1.50 x 225,000 1. Prepare a cost of production report, and identify the missing amounts for Work in ProcessRoasting Department. If an amount is zero, enter "O". When computing cost per equivalent units, round to the nearest cent. Lui Coffee Company Cost of Production ReportRoasting Department Units Units charged to production: Inventory in process, March 1 For the Month Ended March 31 Equivalent Units Whole Units Direct Materials 5,000 Received from materials storeroom 225,000 Total units accounted for by the Roasting Department 230,000 Unuts to be assigned costs: Inventory in process, March 1 5,000 Started and completed in March 220,000 Transferred to Packing Department in March 225.000 220,000 220,000 Equivalent Units Conversion 1,000 220,000 x 221,000 2. Assuming that the March I work in process inventory includes $7,000 of direct materjais, determtne the Increase or decrease in the cost per equivalent unit for direct materials and conversaon between February and March. If required, round your answers to two decimal places. Increase or Decrease Amount Change in direct materials cost per equivalent unit Change in conversion cost per equivalent unit Cho My I. Calculate equivalent umts for matenais and converston costs. Calculate the cost per equtvaient for