$\backslash$table$[[$Date$,$Item,Debit,Credit,Debit,Credit$],[$March $1,$Bal., $7,700$ units, $\frac{3}{5}$ completed,,,$19,404,],[31,$Direct materials, $346,500$ units,$762,300,,781,704,],[31,$Direct labor,$165,700,,947,404,],[31,$Factory overhead,$41,456,,988,860,],[31,$Goods transferred, $347,000$ units,,?,,$],[31,$Bal., $?$ units, $2/5$ completed,,,?,$]]$

Required:

Prepare a cost of production report, and identify the missing $(>)$ nounts 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

For the Month Ended March $31$

Units

Units charged to production:

Inventory in process, March $1$

Received from materials storeroom

Total units accounted for by the Roasting

Department

Units to be assigned costs:

Inventory in process, March $1$

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: