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Lui Coffee Company roasts and packs coffee beans. The process begins by placing coffee beans into the Roasting Department. From the Roastino Oepartment. 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 : Required: 1. Prepare a cost of production report, and identify the missing amounts for Work in Process-Roastino Department. If an amount is zero, enter "e", When computing cost per equivalent units, round to the nearest cent. 2. Assuming that the March 1 work in process inventory indudes $11,130 of drect materials, determine the increase or decrease in the cost per enulvalent unit for ditect matefials and convertion between Febroary and March. If requifed, round vour answers to two decimat phaces. 3 more Clecir My Wonc vites rempining Lui Coffee Company Cost of Production Report-Roasting Department For the Month Ended March 31