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

$\backslash$table$[[$ACcOUNT Work in Process$-$Roasting Department,ACCOUNT NO$.],[$Date$,$Item,Debit,Credit,Balance$],[$Debit$,$Credit$],[$Dec$.,1$ Bal., $13,700$ units, $30\%$ completed,t$,,,43,566,],[31$ Direct materials, $237,000$ units,,$428,970,,472,536,],[31$ Direct labor,,$244,154,,716,690,],[31$ Factory overhead,,$351,344,,1,068,034,],[31$ Goods transferred, $239,100$ units,,,?,?,$],[31$ Bal., $?$ units, $80\%$ 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