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
Debit	Credit
Dec.	1	Bal., 12,000 units, 40% completed				56,880
	31	Direct materials, 207,600 units	558,444			615,324
	31	Direct labor	321,271			936,595
	31	Factory overhead	462,317			1,398,912
	31	Goods transferred, 209,400 units			?	?
	31	Bal., ? units, 90% completed				?

Required:

A cost of production report, using the weighted average method, and identify the missing amounts for Work in ProcessRoasting 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	fill in the blank 1
Received from materials storeroom	fill in the blank 2
Total units accounted for by the Roasting Department	fill in the blank 3
Units to be assigned costs:
	Whole Units	Equivalent Units of Production
Transferred to Packing Department in December	fill in the blank 4	fill in the blank 5
Inventory in process, December 31	fill in the blank 6	fill in the blank 7
Total units to be assigned costs	fill in the blank 8	fill in the blank 9
Cost Information
Cost per equivalent unit:
	Costs
Total costs for December in Roasting Department	$fill in the blank 10
Total equivalent units	fill in the blank 11
Cost per equivalent unit	$fill in the blank 12
Costs assigned to production:
Inventory in process, December 1	$fill in the blank 13
Costs incurred in December	fill in the blank 14
Total costs accounted for by the Roasting Department	$fill in the blank 15
Costs allocated to completed and partially completed units:
Transferred to Packing Department in December	$fill in the blank 16
Inventory in process, December 31	fill in the blank 17
Total costs assigned by the Roasting Department	$fill in the blank 18