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, 1,000 pounds, 20% completed Coffee beans added during March, 61,700 pounds Conversion costs during March Work in process, March 31, 600 pounds, 80% completed Goods finished during March, 62,100 pounds $13,770 474,980 199,630 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 11 Received from materials storeroom Total units accounted for by the Roasting Department Units to be assigned costs: Transferred to finished goods in March Inventory in process, March 31 Total units to be assigned costs Cort Information Whole Equivalent Units Units of Production