eBook 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. Balance Balance Date Item Debit Credit Debit Credit December 1 Bal., 11,500 units, 80% completed 46,805 31 Direct materials, 199,000 units 459,690 506,495 31 Direct labor 251,545 758,040 31 Factory overhead 361,980 1,120,020 31 Goods transferred, 200,700 units ? 31 Bal., 2 units, 30% completed ? 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 the nearest cent. Sunrise Coffee Company Cost of Production Report-Roasting Department For the Month Ended December 31 Units Units charged to production: Inventory in process, December 1 Received from materials storeroom Total units accounted for by the Roasting Department Units to be assigned costs Whole Units Equivalent Units of Production productions Inventory in process, December 1 Received from materials storeroom Total units accounted for by the Roasting Department Units to be assigned costs: Transferred to Packing Department in December Inventory in process, December 31 Total units to be assigned costs Costs Cost per equivalent unit: Total costs for December in Roasting Department Total equivalent units Cost per equivalent unit Costs charged to production: 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 harambe Costs