quivalent it, $2.70 Appendix PR 3-5A Cost of production report: average cost method Sunrise Coffee Company roasts and packs coffee beans. The process begins in the Roasting Depart- ment. 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. EL TEMPLATE Balance Date Item Debit Credit Debit Credit 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 21,000 267,800 403,500 572,130 ? ? ? Instructions Prepare a cost of production report, using the average cost method, and identify the missing for Work in Process--Roasting