Chapter 20 Process cost systems 949 1. PR 20-2A Cost of production report Rob equivalent unit, usta Coffee Comp roasts and packs coffee beans. The process begins by placing coffee beans in the Roasting are then transferred to the Packing From the Department, coffee beans ACCOUNT Pasting Department. The following is a partial work in process Work in Department at March 31, 2012: Process-Roasting Department ACCOUNT NO. Date Balance Item Debit Credit Debit credit Mar. 1 Bal., 1,050 units, 30% completed 31 Direct materials, 16,200 units 31 Direct labor 4,997 72,900 77,897 31 Factory overhead 10,800 88,697 8,910 31 Goods transferred, 16,400 units 97,607 31 Bal., 2 units, 40% completed Instructions 1. Prepare a cost of production report, and identify the missing amounts for work in Process-Roasting Department. 2. Assuming that the March 1 work in process inventory includes $4,578 of direct ma- terials, determine the increase or decrease in the cost per equivalent unit for direct materials and conversion between February and March