work in process account of the Roasting Department at March $31$:

ACCOUNT Work in Process$-$Roasting Department

$\backslash$table$[[$Date$,$Item,,,,$],[$Debit$,$Credit,$\backslash$table$[[$Balance$],[$Debit$]],\backslash$table$[[$Balance$],[$Credit$]]],[$March $1,$Bal., $7,100$ units, $3/5$ completed,,,$16,756,],[31,$Direct materials, $319,500$ units,$670,950,,687,706,],[31,$Direct labor,$126,800,,814,506,],[31,$Factory overhead,$31,730,,846,236,],[31,$Goods transferred, $320,000$ units,,?,,$],[\backslash$table$[[31],[$Required:$]],$Bal., $2$ units, $\frac{1}{5}$ completed,,,?,$]]$

Prepare

Cost of Production Report$-$Roasting Department

For the Month Ended March $31$

Inventory in process, March $1$

Received from materials storeroom

Total units accounted for by the Roasting Department

Units to be assigned costs:

Inventory in process, March $1$

Started and completed in March

Transferred to Packing Department in March

Inventory in process, March $31$

Total units to be assigned costs

Costs

round your answers to two decimal places.

$\backslash$table$[[$Increase or Decrease,Amount,$],[$Change in direct materials cost per equivalent unit,Increase $,],[$Change in conversion cost per equivalent unit,Decrease $,]]$