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 DepartmentACCOUNT NO.DateItemDebitCreditBalanceDebitCreditDec.1Bal., 14,300 units, 25% completed 43,329 31Direct materials, 247,400 units425,528 468,857 31Direct labor242,559 711,416 31Factory overhead349,049 1,060,465 31Goods transferred, 249,500 units ?? 31Bal., ? units, 75% completed ?

Required:

Prepare a cost of production report, using the weighted average cost method, and identify the missing amounts for Work in ProcessRoasting Department. If required, round your cost per equivalent unit answer to the nearest cent.

Sunrise Coffee Company

Cost of Production Report-Roasting Department

For the Month Ended December 31

Units to account for during production:Number of UnitsInventory in process, December 1fill in the blank 1Received from materials storeroomfill in the blank 2Total units accounted for by the Roasting Departmentfill in the blank 3Units to be assigned costs: Whole UnitsEquivalent Units of ProductionTransferred to Packing Department in Decemberfill in the blank 4fill in the blank 5Inventory in process, December 31fill in the blank 6fill in the blank 7Total units to be assigned costsfill in the blank 8fill in the blank 9Unit costs:CostsTotal costs for December in Roasting Department$fill in the blank 10Total equivalent unitsfill in the blank 11Cost per equivalent unit$fill in the blank 12Costs assigned to productio:Inventory in process, December 1$fill in the blank 13Costs incurred in Decemberfill in the blank 14Total costs accounted for by the Roasting Department$fill in the blank 15Costs allocated to completed and partially completed units: Transferred to Packing Department in December$fill in the blank 16Inventory in process, December 31fill in the blank 17Total costs assigned by the Roasting Department$fill in the blank 18