Chap$17\mathrm{.}5$: in process account of the Roasting Department at December $31$:

required, round your cost per equivalent unit answer to the nearest cent.

Sunrise Coffee Company

Cost of Production Report$-$Roasting Department

For the Month Ended December $31$

Cost per equivalent unit:

Total costs for December in Roasting Department

Total equivalent units

Cost per equivalent unit

Costs charged to production:

Inventory in process, December $1$

Costs incurred in December

Total costs accounted for by the Roasting Department

Costs allocated to completed and partially completed units:

Transferred to Packing Department in December

Inventory in process, December $31$