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 23,318 252,184 381,923 568,620 Credit Dec. 1 Ba, 13, 100 units, 25% completed 31 Direct materials, 226,600 units 31 Direct labor 31 Factory overhead 31 Goods transferred, 228,600 units 31 Bal., 2 units, 75% completed 228,866 129,739 186,697 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