1. 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., 15,100 units, 40% completed				32,465
   	31	Direct materials, 261,200 units	318,664			351,129
   	31	Direct labor	183,036			534,165
   	31	Factory overhead	263,393			797,558
   	31	Goods transferred, 263,500 units			?	?
   	31	Bal., ? units, 90% completed				?

   Required:

   Prepare 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