from t at December 31: Debit 21,000 267,800 403,500 572,130 31 Bal., 2 units, 25% completed Cost of Production Report-Roasting Department For the Month Ended ber 31 SHEET Units charged to Inventory in process, December 1 Total units accounted for by the Roasting Department Units to be assigned costs: Whole Equivalent UnitsUnits of Production Transferred to Packing Department in December Inventory in process, December 31 Total units to be assigned costs Cost Information Cost per equivalent unit: Total costs for December in Roasting Department Total equivalent units unit Costs assigned to production