eBook Print Item Cost of Production Report: Average Cost Method Sunrise Coffee Company roasts and packs coffee beans. The process begins in the Roasting Department. From the 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 Roasting Department, the coffee ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Dec. 1 Bal., 14,500 units, 40% completed 31 Direct materials, 250,900 units 31 Direct labor 31 Factory overhead 31 Goods transferred, 253,000 units 31 Bal.,2 units, 90% completed 61,190 660,841 1,007,238 1,505,712 599,651 346,397 498,474 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. Sunrise Coffee Company Cost of Production Report-Roasting Department For the Month Ended December 31