Date Item Debit Credit Debit Balance Credit Balance Dec. 1 Bal., 10,500 units, 75% completed 21,000 31 Direct materials, 210,400 units 246, 800 267,800 31 Direct labor 135, 700 403,500 31 Factory overhead 168, 630 572,130 31 Goods transferred, 208,900 units ? ? 31 Bal., ? units, 25% completed ?

Instructions: Prepare a cost of production report, using the average cost method, and identify the missing amounts for work in process,-- roasting department.

Cost of production report: average cost method Sunrise Coffee Company roasts and packs coffce beans. The process begins in the Roasting Department. From the Roasting Department, the coffee beans arc transferred to the Packing Department. The following Is a partial work in process account of the Roasting Department at December 31, 2014: Prepare a cost of production report, using the average cost method, and identify the missing amounts for Work in Process-Roasting Department