work in process account of the Roasting Department at March 31: Required: Costs \begin{tabular}{l} \hline Costs \\ Cost per equivalent unit: \\ Total costs for March in Roasting Department \\ Total equivalent units \\ Cost per equivalent unit \end{tabular} 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: Inventory in process, March 1 balance To complete inventory in process, March 1 Cost of completed March 1 work in process Started and completed in March Transferred to finished goods in March Inventory in process, March 31 Total costs assigned by the Roasting Department round your answers to two decimal places. \begin{tabular}{lll} & Increase or Decrease & Amount \\ \hline Change in direct materials cost per equivalent unit & & \\ Change in conversion cost per equivalent unit & & \end{tabular}