Cost of production report: average cost method Sunrise Coffee Company roasts and packs coffee beans. The process begins in the Roasting Department. From the Roasting Department, the coffee beans are transferred to the Packing Department. The following is a partial work in process account of the Roasting Department at December 31, 2016:

ACCOUNT NO.

Date Item Debit Credit Dec. 1 31 31 31 31 31 Bal., 10,500 units, 75% completed Direct materials, 210,400 units Direct labor Factory overhead Goods transferred, 208,900 units Bal., ? units, 25% completed 21,000 267,800 403,500 572,130

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ACCOUNT Work in Process—Roasting Department Debit Credit 246,800 135,700 168,630

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Balance Instructions Prepare a cost of production report, using the average cost method, and identify the missing amounts for Work in Process—Roasting Department.

Cost per equivalent unit, $2.70 Problems: Series B