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. Date Item Debit Credit Balance Balance Debit Credit December 1 Bal., 15,300 units, 80% completed 63,342 31 Direct materials, 264,700 units 622,045 685,387 31 Direct labor 340,978 1,026,365 31 Factory overhead 490,675 1,517,040 31 Goods transferred, 267,000 units ? 31 Bal., ? units, 30% 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.