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: Goods finished during March, 118,000 pounds Prepare a cost of production report, using the average cost method. If required, round cost per equivalent unit answers to the nearest cent. 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 Costs per equivalent unit: Total costs for March in Roasting Department Total equivalent units Cost per equivalent unit Costs assigned to production: Inventory in process, March 1 Costs incurred in March Total costs accounted for by the Roasting Department Costs allocated to completed and partially completed units: Transferred to finished goods in March Inventory in process, March 31 Total costs assigned by the Roasting Department Equivalent Units of Production Whole Units Equivalent Units of Production Costs