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., 12,000 units, 25% completed				39,120
	31	Direct materials, 207,600 units	384,060			423,180
	31	Direct labor	218,054			641,234
	31	Factory overhead	313,786			955,020
	31	Goods transferred, 209,400 units			?	?
	31	Bal., ? units, 75% 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