PR 20-2A Robusta Coffe 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, 2012; Account Work in process- Roasting Department Account No Date Item Debit Credit Balance Debit Credit Mar. 1 Bal., 1050 units, 30% completed 4997 31 Direct materials, 16,200 units 72,900 77,897 31 Direct labor 10,800 88,697 31 Factory Overhead 8,910 97,607 31 Goods transferred, 16,400 units ? 31 Bal., ___, 40% completed ? Instructions: 1. Prepare a cost of production report, and identify the missing amounts for Work in Process- Roasting Department 2. Assuming that the March 1 work in process inventory included $4,578 of direct materials, determine the increase or decrease in the cost per equivalent unit for direct materials and conversion between February and March