$\backslash$table$[[$ACcoUNT Work in Process$-$Roasting Department,ACCOUNT NO$.],[$Date$,$Item,Debit,Credit,$\backslash$table$[[$Balance$],[$Debit$]],\backslash$table$[[$Balance$],[$Credit$]]],[$March $1,$Bal., $5,300$ units, $\frac{2}{5}$ completed,,,$13,144,],[31,$Direct materials, $238,500$ units,$548,550,,561,694,],[31,$Direct labor,$114,600,,676,294,],[31,$Factory overhead,$28,680,,704,974,],[31,$Goods transferred, $239,000$ units,,?,,$],[31,$Bal., $?$ units, $2/5$ completed,,,?,$]]$

Required:

Prepare a cost of production report, and identify the missing amounts for Work in Process$-$Roasting Department. If an amount is zero, enter $"0".$ When computing cost per equivalent units, round to the nearest cent.

Lui Coffee Company

Cost of Production Report$-$Roasting Department

For the Month Ended March $31$

$\backslash$table$[[$Units Whole Units,$\backslash$table$[[$Equivalent Units Equivalent Units$],[$Direct Materials$]]]]$

Units charged to production:

Inventory in process, March $1$

Received from materials storeroom

$\backslash$table$[[5,300],[238,500]]$