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 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 Balance Date Item Debit Credit Debit Credit December 1 Bal., 14,500 units, 75% completed 38,570 31 Direct materials, 250,900 units 378,859 417,429 31 Direct labor 206,858 624,287 31 Factory overhead 297,673 921,960 31 Goods transferred, 253,000 units ? 31 Bal, 2 units, 25% completed Prepare a cost of production report, using the weighted average method, and identify the missing amounts for Work in Process-Roasting Department. Assume that direct materials are placed in process during production. If required, round your cost per equivalent unit answer to the nearest cent. Sunrise Coffee Company Cost of Production Report-Roasting Department For the Morth Ended December 31 Units charged to production: Units Inventory in process, December 1 Received from materials storeroom Total units accounted for by the Roasting Department Linite.to.be.assioned.costs Equivalent Units Whole Units of Production Received from materials storeroom Total units accounted for by the Roasting Department Units to be assigned costs: Transferred to Packing Department in December Inventory in process, December 31 Total units to be assigned costs 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 Costs