The increases to Work in Process-Roasting Department for Boston Coffee Company for March 2016 as well as information concerning production are as follows: Work in process, March 1, 3,000 pounds, 50\% completed Coffee beans added during March, 185,100 pounds Conversion costs during March $18,800 648,320 272,480 Work in process, March 31, 1,800 pounds, 90% completed Goods finished during March, 186,300 pounds Prepare a cost of production report, using the average cost method. If required, round cost per equivalent unit answers to the nearest cent. Boston Coffee Company Cost of Production Report-Roasting Department For the Month Ended March 31, 2016 Unit Information Units to account for during production: Inventory in process, March 1 Received from materials storeroom Total units accounted for by the Roasting Department Units to be assigned costs: Transferred to finished goods in March Inventory in process, March 31 Total units to be assigned costs Cost Information Costs per equivalent unit: 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: Transferred to finished goods in March Inventory in process, March 31 Total costs assigned by the Roasting Department Whole Units Equivalent Units of Production Equivalent Units of Production Costs