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Lui Coffee Company roasts and oacks coffee beans. The process begins by placing codfee beans into the Roasting Department, From the flosesting Department, coffee beans are the transferred to the Packing Department, The following is a partial work in process account of the Rossting Denpartment at March 31 : Reguirned: 8. nssuming that the Morch 1 work in process inventory iacludes $9,660 of ditect matenals, determine the increase or decrease in the cost per equivalent unit for direct matenals and comerswo between February and March if required, round your answers to two decimat places. conversian bethe en Februbiv and March if required, round vour answers to two decimal places