AM 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 October 31, 2016:

Cost of Production Report: Average Cost Method AM 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 October 31, 2016: ACCOUNT Work in Process-Roasting Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit 1 Bal., 19,000 units, 30 % completed 71,630 Oct. 31 Direct materials, 328,700 units 703,418 775,048 31 Direct labor 402,538 1,177,586 31 Factory overhead 579,262 1,756,848 31 Goods transferred, 331,600 units 31 Bal,? units, 80% completed Required: Prepare a cost of production report, using the average cost method, and identify the missing amounts for Work in Process-Roasting Department If required, round your cost per equivalent unit answer to two decimal places AM Coffee Company Cost of Production Report Roasting Department For the Month Ended October 31, 2016 Unit Information Units to account for during production Inventory in process, October 1 Received from materials storeroom Total units accounted for by the Roasting Department Units to be assigned costs: Whole Equivalent Units of Units Production Transferred to Packing Department in October Inventory in process, October 31 Total units to be assigned costs Cost Information Unit costs: Costs Total costs for October in Roasting Department Total equivalent units Cost per equivalent unit Costs charged to production: Inventory in process, October 1 Costs incurred in October Total costs accounted for by the Roasting Department Costs allocated to completed and partially completed units: Transferred to Packing Department in October Inventory in process, October 31 Total costs assigned by the Roasting Department