Work in process, March 1, 2,000 pounds, 10\% completed Coffee beans added during March, 123,400 pounds Conversion costs during March $22,510 776,500 326,350 Work in process, March 31, 1,200 pounds, 70\% completed Goods finished during March, 124,200 pounds Prepare a cost of production report, using the average cost method. If required, round cost per equivalent unit answers to the nearest cent. Boston Coffee Company Cost of Production Report-Roasting Department For the Month Ended March 31, 2016 Unit Information Units to account for during production: Inventory in process, March 1 Received from materials storeroom Total units accounted for by the Roasting Department Units to be assigned costs: Whole Units Transferred to finished goods in March Inventory in process, March 31 Total units to be assigned costs Costs 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: Transferred to finished goods in March Inventory in process, March 31 Total costs assigned by the Roasting Department Equivalent Units of Production Cost Information Costs