Lui Coffee 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:

ACCOUNT Work in Process—Roasting Department ACCOUNT NO.
Date Item Debit Credit Balance
Debit Balance
Credit
March 1 Bal., 6,400 units, 1/5 completed 19,712
31 Direct materials, 288,000 units 864,000 883,712
31 Direct labor 186,200 1,069,912
31 Factory overhead 46,568 1,116,480
31 Goods transferred, 289,000 units ?
31 Bal., ? units, 3/5 completed ?
Required:
1. 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
Units Whole Units Equivalent Units
Direct Materials Equivalent Units
Conversion
Units charged to production:
Inventory in process, March 1 fill in the blank 1
Incorrect

Received from materials storeroom fill in the blank 2
Total units accounted for by the Roasting Department fill in the blank 3
Units to be assigned costs:
Inventory in process, March 1 fill in the blank 4 fill in the blank 5 fill in the blank 6
Started and completed in March fill in the blank 7 fill in the blank 8 fill in the blank 9
Transferred to Packing Department in March fill in the blank 10 fill in the blank 11 fill in the blank 12
Inventory in process, March 31 fill in the blank 13 fill in the blank 14 fill in the blank 15
Total units to be assigned costs fill in the blank 16 fill in the blank 17 fill in the blank 18


Costs
Costs Direct Materials Conversion Total
Cost per equivalent unit:
Total costs for March in Roasting Department $fill in the blank 19 $fill in the blank 20
Total equivalent units fill in the blank 21 fill in the blank 22
Cost per equivalent unit $fill in the blank 23 $fill in the blank 24
Costs assigned to production:
Inventory in process, March 1 $fill in the blank 25
Costs incurred in March fill in the blank 26
Total costs accounted for by the Roasting Department $fill in the blank 27
Costs allocated to completed and partially completed units:
Inventory in process, March 1 balance $fill in the blank 28
To complete inventory in process, March 1 $fill in the blank 29 $fill in the blank 30 fill in the blank 31
Cost of completed March 1 work in process $fill in the blank 32
Started and completed in March fill in the blank 33 fill in the blank 34 fill in the blank 35
Transferred to finished goods in March $fill in the blank 36
Inventory in process, March 31 fill in the blank 37 fill in the blank 38 fill in the blank 39
Total costs assigned by the Roasting Department $fill in the blank 40
2. Assuming that the March 1 work in process inventory includes $18,560 of direct materials, determine the increase or decrease in the cost per equivalent unit for direct materials and conversion between February and March. If required, round your answers to two decimal places.
Line Item Description Increase or Decrease Amount
Change in direct materials cost per equivalent unit
$fill in the blank 42
Change in conversion cost per equivalent unit
$fill in the blank 44