Cost of Production Report: Weighted average method Sunrise Coffee Company roasts and packs coffee beans. The process begins in the Roasting Department. From the Roasting Depa account of the Roasting Department at December 31: ACCOUNT Work in Process-Roasting Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Dec. 36,570 360,190 396,760 194,618 1 Bal., 11,500 units, 60% completed 31 Direct materials, 199,000 units 31 Direct labor 31 Factory overhead 31 Goods transferred, 200,700 units 31 Bal., 2 units, 20% completed 591,378 871,438 280,060 2 2 2 Prepare a cost of production report, using the weighted average method, and Identify the missing amounts for Work in Process --Roas cost per equivalent unit answer to two decimal places, Sunrise Coffee Company Cost of Production Report Roasting Department For the Month Ended December 31 11.500 Unit Information Units charged to production: Inventory in process, December 1 Received from materials storeroom Total units accounted for by the Roasting Department Units to be assigned casts: 199,000 210.500 Whole Units Equivalent Units of Production Transferred to Packing Department in December 200,700 200.700 Inventory In process, December 31 11.500 X 40.140 X Total units to be assigned costs Cost Information Cost per equivalent unit: costs Total costs for December in Roasting Department Total equivalent units Cost per equivalent unit Costs assigned to production: Inventory in process, December 1 Costs incurred in December $ 36,570 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 11,500 Total costs assigned by the Roasting Department