iboinelphates 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 Whole Units Cost Information Equivalent Units of Production 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