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 workin process account of the Roasting Department at December 31 ACCOUNT NO. Date Item Debit 31 Direct materials, 195,500 units 31 Direct labor 31 Factory overhead 31-Goods transferred, 197,200 units 31 Bal., 2 units, 75% completed 49,381 534,221 809,634 1,205,960 484,840 275,413 396,326 Required round your cost per equivalent unit answer to two decimal places Sunrise Coffee Company Report-Roasting Cost of Units charged to 11:14 AM