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., 17,600 units, 25% completed 29,920 31 Direct materials, 304,500 units 295,365 325,285 31 Direct labor 166,837 492,122 31 Factory overhead 240,083 732,205 31 Goods transferred, 307,100 units ? ? 31 Bal., ? units, 75% completed ? Required: Prepare a cost of p