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., 12,400 units, 60% completed 38,564 31 Direct materials, 214,500 units 377,520 416,084 31 Direct labor 205,663 621,747 31 Factory overhead 295,953 917,700 31 Goods transferred, 216,400 units ? ? 31 Bal., ? units, 20% 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 Month Ended December 31 Units Units charged to production: Equivalent Units Whole Units of Production Inventory in process, December 1 Received from materials storeroom 12,400 214,500 Total units accounted for by the Roasting Department 226,900