Given the following data answer the questions:

 

Balance Balance Date Item Debit Credit Debit Credit March 1 Bal., 25,000 units, 10% completed 21,250 31 Direct materials, 600,000 units 450,000 471,250 31 Direct labor 31 Factory overhead 244,600 415,820 715,850 1,131,670 31 Goods transferred, 605,000 units 31 Bal., 2 units, 45% 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 Units Units charged to production: For the Month Ended March 31 Equivalent Units Equivalent Units Whole Units Direct Materials Conversion Inventory in process, March 1 25,000 Received from materials storeroom 600,000 Total units accounted for by the Roasting Department 625,000 Units to be assigned costs: Inventory in process, March 1 25,000 0 Started and completed in March Transferred to Packing Department in March Inventory in process, March 31 Total units to be assigned costs Costs Cost per equivalent unit: Total costs for March in Roasting Department Total equivalent units Cost per equivalent unit 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 Costs Direct Materials Conversion Total | | |