Instructions 1. Journalize the entries to record the operations, identifying each entry by letter. 2. Compute the October 31 balances of the inventory accounts. 3. Compute the October 31 balances of the factory overhead accounts. Cost of production report Fresh Mountain 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, 2016: 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 $5, 700 of direct materials, determine the increase or decrease in the cost per equivalent unit for direct materials and conversion between February and March