Problems 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 Debit Credit Date Item Debit Credit 21,000 Dec. 1 Bal., 10,500 units, 75% completed 31 Direct materials, 210,400 units 31 Direct labor 31 Factory overhead 31 Goods transferred, 208,900 units 31 Bal., 2 units, 25% completed 246,800 135,700 168,630 267,800 403,500 572,130 ? ? ? Prepare a cost of production report, using the average cost method, and identify the missing amounts for Work in Process Roasting Department