Cost of Production Report: Weighted Average Method account of the Roasting Department at December 31: round your cost per equivalent unit answer to the nearest cent. Sunrise Coffee Company Cost of Production Report-Roasting Department Costs Cost per equivalent unit: Total costs for December in Roasting Department Total equivalent units Cost per equivalent unit Costs charged to production: 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