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. Date Item Debit Credit Balance Debit Credit Oct. 1 Bal., 13,200 units, 60% completed 58,608 31 Direct materials, 228,400 units 575,568 634,176 31 Direct labor 312,085 946,261 31 Factory overhead 449,099 1,395,360 31 Goods transferred, 230,300 units ? ? 31 Bal., ? units, 20% completed ? Required:

Prepare a cost of production report, using the average cost method, and identify the missing amounts for Work in ProcessRoasting 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 Units Equivalent Units of 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 $