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 Oct. 1 Bal., 15, 100 units, 40% completed 31 Direct materials, 261,200 units 31 Direct labor 1 Factory overhead 31 Goods transferred, 263,500 units 31 Bal., 2 units, 90% completed 43,639 472,007 718,241 1,072,578 428,368 246,234 354,337 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