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, 40% completed 33,970 31 Direct materials, 273,300 units 333,426 367,396 31 Direct labor 191,514 558,910 31 Factory overhead 275,594 834,504 31 Goods transferred, 275,700 units ? ? 31 Bal., 2 units, 90% completed ? Required: Prepare a cost of production report, using the weighted average cost method, and identify the missing amounts for Work in Process-Roasting Department. If required, round your cost per equivalent unit answer to the nearest cent. Sunrise Coffee Company Cost of Production Report-Roasting Department For the Month Ended December 31 Unit Information Units to account for during production: : Inventory in process, December 1 Received from materials storeroom Total units accounted for by the Roasting Department Units to be assigned costs: Equivalent Units of Production Whole Units x x Transferred to Packing Department in December Inventory in process, December 31 , X X Total units to be assigned costs Cost Information Unit costs: Costs Total costs for December in Roasting Department Total equivalent units Cost per equivalent unit Costs assigned to productio: Inventory in process, December 1 Costs incurred in December Total costs accounted for by the Roasting Department Costs allocated to completed and partially completed units: Transferred to Packing Department in December Inventory in process, December 31 Total costs assigned by the Roasting Department A