Ciet if Nriduston fininonti Weighted Averbge Meitiod Frokition at cequired, found wour cont per equityalent wain answer to the nearent cent. surrise Coffee company Cust of Production Mepert-Rossting Deptrtmevt For the Month ended December a1 Received from materials storeroom Total units accounted for by the Roasting Department Units to be assigned costs: Transferred to Packing Department in December Inventory in process, December 31 Total units to be assigned costs Costs Costs 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 Total costs assigned by the Roasting Department