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.
Date		Item	Debit		Credit	Balance
						Debit		Credit
Dec.	1	Bal., 16,500 units, 25% completed				67,155
	31	Direct materials, 285,500 units	659,505			726,660
	31	Direct labor	375,131			1,101,791
	31	Factory overhead	539,821.5			1,641,612.5
	31	Goods transferred, 287,900 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.