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., 11,900 units, 75% completed 48,433 31 Direct materials, 205,900 units 475,629 524,062 31 Direct labor 259,192 783,254 31 Factory overhead 372,983.5 1,156,237.5 31 Goods transferred, 207,700 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 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 Units to account for during production: Inventory in process, December 1 Received from materials storeroom Unit Information 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 Whole Units Equivalent Units of Production. Cost Information Costs Unit costs: Total costs for December in Roasting Department Total equivalent units Cost per equivalent unit eBook 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 Whole Units Equivalent Units of Production Cost Information Costs Unit costs: 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 Chock My Work