Sunrise Coffee Company reasts and packs coffee bears. The process begins in the Roasting Department. From the Roasting Department, the coffee beans are transferred to the Pacdng Department. The following is a partial work in process account of the Roasting Department at Dccember 31: ACCOUNT Work in Process Roasting ACCOUNT NO. Department Balance Date Item Debit Credit- Debit Credit Bal., Dec 17.500 78,223 units. 40% completed Direct 845,279 "300,700 units 31 Direct laber 441,8:3 1,280,092 Fatty 635.00 1,923,872 Cechy u transferred 312,103 units Bal., 2 31 units, 50% completed Required: Prepare a cost of production report, using the average cost method, and Identity the missing amounts for Work in Process-Roasting Department. It required, round your cost per equivalent unit answer to two dedmal places. Sunrise Coffee Company Cost of Production Report-Roasting Department For the Month Ended December 31 Unts changed to provluction: Inventory in process, December 1 Received from materiali starom Total units accounted for by the Roasting Department Unista e assi s ts: where Units Units of Trstered to Packing Department in December Inventory in process, December 31 Total units to be led osts Cost tomatic Cost per ouvient unit: Total costs for December in Rcassing Department Kal Luis Coct pcr cqualant unit Coets egne tu procuction: Jrventury in process, December 1 Dostsingin Dcm Total costs acounted for by the Rating Department Cins allowed in compta ad lymphadunts: Tseret Parking Peute in Decenter Inventory in pross, Decor 31 Total costs assigned by the costing Department