R $3-5$A Cost of production report: weighted average method$$Cost per equivalent unit, $$2\mathrm{.}70$Obj$.6$Sunrise Coffee Company roasts and packs coffee beans. The process begins in the Roasting Depart$-$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 Date$$Dec$.13131313131$Instructions$$Prepare a cost of production report, using the weighted average method, and identify the missing amounts for Work in Process$$Roasting Department. Assume that direct materials are placed in process during production.$$Problems: Series B PR $3-1$B Entries for process costing$2.$ Materials July $31$ balance, $$11,390$SHOW ME HOW$$Item$$Bal$.,10,500$ units, $75\%$ completed Direct materials, $210,400$ units Direct labor$$Factory overhead$$Goods transferred, $208,900$ units Bal., $?$ units, $25\%$ completed$$Debit$246,800135,700168,630?$ Credit ACCOUNT NO$.$ Balance Debit$21,000267,800403,500572,130??$C