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 a partial work in process account of the Roasting Department at December 31: ACCOUNT Work in Process-Roasting Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Dec. 1 Bal., 11,200 units, 75% completed 51,408 31 Direct materials, 193,800 units 503,880 555,288 31 Direct labor 275,140 830,428 31 Factory overhead 395,932 1,226,360 31 Goods transferred, 195,400 units 31 Bal., 2 units, 25% completed Required: Prepare a cost of production report, using the average cost method, and identify the missing amounts for Work in Process-Roasting Department. If required, round your cost per equivalent unit answer to two decimal places. Sunrise Coffee Company Cost of Production Report Roasting Department For the Month Ended December 31 Unit Information Units to account for during production: Inventory in process, December 11 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 Unit costs: Cost Information Whole Equivalent Units Units of Production Total costs for December in Roasting Department Total equivalent units Cost per equivalent unit Costs assigned to productio: 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 Costs 000 000