Cost of Production Report: Average Cost Method Sunrise 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 partial work in process account of the Roasting Department at December 31: ACCOUNT Work in Process-Hosting Department ACCOUNT NO. Balance Date Item Debit Credit - Debit Credit Dec. 1 Bal, 14,30 , 30% completed 31 Direct materials, 247.400 units 31 Direct labor 457,960 415,632 237,423 41.657 1,037,040 31 Factory overhead 31 Goods transferred, 249,500 units 31 Bal units, completed Required: Prepare a cost of production report, places the average cost method, and dentify the missing amounts for ork in Process i ng Department if required, round your cost per e vent unt er to two decimal Sunrise Coffee Company Cost of Production Report-Roasting Department For the Month December 31 Unit Information Units charged to production Inventory in proces December Received from materials toreroom Total units accounted for by the Roasting Department Units to be red costs Units charged to production: Inventory in process, December 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 December Inventory in process, December 31 Total units to be assigned costs Cost Information Cost per equivalent unit: Costs Total costs for December in Roasting Department Total equivalent units Cost per equivalent unit Costs assigned to production: Inventory in process, December 1 Costs incurred in December Total costs accounted for by the Roasting Department Costs allocated to completed and pertially completed units: Transferred to Packing Department in December Inventory in process, December 31 Total costs assigned by the Roasting Department