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 Date Item Debit Credit Debit Credit Dec. 1 Bal., 13,200 units, 75% completed 31 Direct materials, 228,400 units 31 Direct labor 31 Factory overhead 54,648 536,740 292,786 591,388 884,174 421,326 1,305,500 31 Goods transferred, 230,300 units ? ? 31 Bal., units, 25% completed ? Required: 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 two decimal places. Sunrise Coffee Company Cost of Production Report-Roasting Department For the Month Ended December 31 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 costs: Transferred to Packing Department in December Inventory in process, December 31 Total units to be assigned costs Cast Information Cost per equivalent unit: Total costs for December in Roasting Department Total equivalent units Cost per equivalent unit 18,254 x Whole Equivalent Units Units of Production Costs assigned 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