L lor 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 Roastin following is a partial work in process account of the Roasting Department at December 31: ACCOUNT Work in Process Roasting Department ACCOUNT NO. Date Balance Item Item Debit Credit - Debit Credit Dec. 1 Bal., 18,000 units, 25% completed 31 Direct materials, 311,400 units 31 Direct labor 759,816 431,033 620,265 77,220 837,036 1,268,069 1,888,335 31 Factory overhead 31 Goods transferred, 314,100 units 31 Bal., 2 units, 75% completed Required: Prepare a cost of production report, using the average cost method, and identify the missing amounts for Work in Process --Roa two decimal places. Sunrise Coffee Company Cost of Production Report-Roasting Department For the Month Ended December 31 Unit Information 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 Transferred to Packing Department in December Inventory in process, December 31 Check My Work Sunrise Coffee Company Cost of Production Report Roasting Department For the Month Ended December 31 Unit Information 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 Equivalent Units 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 Cost per equivalent unit Costs assigned 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 Padong Department in December Inventory in process, December 31 Total costs assigned by the Roasting Department All work saved