Cost of Production Report: Average Cost Method The increases to Work in Process-Roasting Department for Boston Coffee Company for March 2016 as well as information concerning production are as follows: Work in process, March 1, 2,900 pounds, 20% completed Coffee beans added during March, 178,900 pounds Conversion costs during March $29,060 1,002,600 421,380 Work in process, March 31, 1,700 pounds, 90% completed Goods finished during March, 180,100 pounds Prepare a cost of production report, using the average cost method. If required, round cost per equivalent unit answers to the nearest cent. Boston Coffee Company Cost of Production Report-Roasting Department For the Month Ended March 31, 2016 Unit Information Units to account for during production: Inventory in process, March 1 Received from materials storeroom Total units accounted for by the Roasting Department Units to be assigned costs: