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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 ProcessRoasting Department $$ACCOUNT NO$.$DateItemDebitCreditBalanceDebitBalanceCreditMarch $1$Bal., $25,000$ units, $10\%$ completed$21,25031$Direct materials, $600,000$ units$450,000471,25031$Direct labor$244,600715,85031$Factory overhead$415,8201,131,67031$Goods transferred, $605,000$ units$?31$Bal., $?$ units, $45\%$ completed$?$Required:$1.$ Prepare a cost of production report, and identify the missing amounts for Work in ProcessRoasting Department. If an amount is zero, enter $"0".$ When computing cost per equivalent units, round to the nearest cent.Lui Coffee CompanyCost of Production ReportRoasting DepartmentFor the Month Ended March $31$UnitsWhole UnitsEquivalent UnitsDirect MaterialsEquivalent UnitsConversionUnits charged to production:$$Inventory in process, March $1$fill in the blank $125,000$Received from materials storeroomfill in the blank $2600,000$Total units accounted for by the Roasting Departmentfill in the blank $3625,000$Units to be assigned costs:$$Inventory in process, March $1$fill in the blank $425,000$fill in the blank $50$fill in the blank $6$Started and completed in Marchfill in the blank $7$fill in the blank $8$fill in the blank $9$Transferred to Packing Department in Marchfill in the blank $10$fill in the blank $11$fill in the blank $12$Inventory in process, March $31$fill in the blank $1320,000$fill in the blank $14$fill in the blank $15$Total units to be assigned costsfill in the blank $16625,000$fill in the blank $17$fill in the blank $18$CostsCostsDirect MaterialsConversionTotalCost per equivalent unit:$$Total costs for March in Roasting Department$fill in the blank $19$$fill in the blank $20$Total equivalent unitsfill in the blank $21$fill in the blank $22$Cost per equivalent unit$fill in the blank $23$$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$$$fill in the blank $32$Started and completed in Marchfill in the blank $33$fill in the blank $34$fill in the blank $35$Transferred to finished goods in March$$$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$$$fill in the blank $402.$Assuming that the March $1$ work in process inventory includes $$18,500$ 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 DescriptionIncrease or DecreaseAmountChange in direct materials cost per equivalent unitDecreaseIncrease$fill in the blank $42$Change in conversion cost per equivalent unitDecreaseIncrease$fill in the blank$4$

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