Appendix PR 17-5A Cost of production report: average cost method er equivalent Sunrise Coffee Company roasts and packs coffee beans. The process begins in unit, $2.70 ment. From the Roasting Department, the coffee beans are transferred to the The following is a partial work in process account of the Roasting Departme ACCOUNT Work in Process-Roasting Department begins in the Roasting Depart ed to the Packing Department. e Department at December 31: ACCOUNT NO. Balance Debit Credit EXCEL TEMPLATE Debit Credit Date Item Dec. 1 Bal, 10,500 units, 75% completed Direct materials, 210,400 units Direct labor Factory overhead Goods transferred, 208,900 units Bal., 2 units, 25% completed 246,800 135,700 168,630 21,000 267,800 403,500 572,130 Instructions Prepare a cost of production report, using the average cost method, and identify the missing amounts for Work in Process-Roasting Department