Cost of Production Report: Weighted 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., 15,800 units, 30% completed 42,028 31 Direct materials, 273,300 units 412,683 454,711 31 Direct labor 236,324 691,035 31 Factory overhead 340,077 1,031,112 31 Goods transferred, 275,700 units 31 Bal., 2 units, 80% completed