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., 19,300 units, 40% completed 31 Direct materials, 333,900 units 31 Direct labor 31 Factory overhead 31 Goods transferred, 336,800 units 31 Bal, ? units, 90% completed 41,495 448,853 682,828 1,019,524 407,358 233,975 336,696 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 decima places. Sunrise Coffee Company Cost of Production Report-Roasting Department For the Month Ended December 3 Units charged to production: Inventory in process, December1 Roocived from materials storeroom Total units accounted for by the Roasting Department Units to be assigned costs: Whole Equivalent Units Units of Transferred to Packing Department in December Inventory in process, December 31 Total units to be assigned casts Cost Information Cost per cquivalent unit: Total costs for December in Roasting Department Total equivalent units Cost per equivalent unit Costs assigned to production: Inventory in prooess, Doccmber 1 Costs incurred in December Total costs accounted for by the Roasting Department Costs alocated to completed and partially completed units Transferred to Packing Department in Deoember Inventory in prooess, December 31 Total costs assigned by the Roasting Department