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., 17,900 units, 30% completed 29,177 31 Direct materials, 309,700 units 284,924 314,101 31 Direct labor 163,972 478,073 31 Factory overhead 235,959 714,032 31 Goods transferred, 312,400 units 31 Bal., 2 units, 80% completed