need help with this qeustion

Cint of Dopluction flepent Aequired! Lui Cotre Company Cost of Protuction Aregert- leasting Departmernt Lii Codten Company Cost of Production Report - Roasting Department for the Month Inded Marchat \begin{tabular}{|c|c|c|c|} \hline Units & Whole Units & \begin{tabular}{l} Funivalent tonits \\ Direct Materials \end{tabular} & \begin{tabular}{l} Equivalent Units \\ Corversion \end{tabular} \\ \hline \multicolumn{4}{|l|}{ Units charged to production: } \\ \hline Inventory in process, March 1 & 5,800 & & \\ \hline Rechived from inaterials storeroom & 261,000 & & \\ \hline Total units accounted for by the Rossting Departinent & 266,1000 & & \\ \hline \multicolumn{4}{|l|}{ Units to be assigned costs: } \\ \hline Imventory in process, March 1 & 5,800 & & \\ \hline Stanted and completed in March & & & \\ \hline Transferted to Packing Department in March: & & & \\ \hline Inventory in process, March 31 & 5,800 & & \\ \hline Total units to be assigned costs & & & \\ \hline \end{tabular} Costs 2. Assuming that the March 1 work in process inventory includes $11,160 of direct rnaterials, determine the increase or decrease in the cost per equivalent un materiats and conversion betreen Febreary and March. If required, round vour answers to two decimal places