Cott of Production Report: Average Cost Method Sunhise 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 Pocking Departmenk. The following is a partial work in process account of the Roasting Department at December 31 : Required: Prepare a cost of production report, using the average cost method, and identify the missing amounts for Work in Process-Roasting Department. If required, round your cost per equivalent unit answer to two decimal places. Prepare a cost of production report, using the average cost method, and lidentify the missing amounts for Work in Process-Roasting Department. tf requirtd, round your cost per equivalent unit answer to two decimal ploces. Total units accounted for by the Roasting Department Units to be assigned costs: Whole Units Equivalent Units of Produ Transferred to Packing Department in December Inventory in process, December 31 Total units to be assigned costs Cost Information Unit costs: Total costs for December in Roasting Department Total equivalent units Cost per equivalent unit Costs assigned to productio: 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