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.
Date		Item	Debit		Credit	Balance
						Debit		Credit
Dec.	1	Bal., 14,800 units, 75% completed				24,124
	31	Direct materials, 256,000 units	235,520			259,644
	31	Direct labor	129,351			388,995
	31	Factory overhead	186,140			575,135
	31	Goods transferred, 258,300 units			?	?
	31	Bal., ? units, 25% 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

Unit Information

Units to account for during production:	Number of Units
Inventory in process, December 1	fill in the blank 1
Received from materials storeroom	fill in the blank 2
Total units accounted for by the Roasting Department	fill in the blank 3

Units to be assigned costs:	Whole Units	Equivalent Units of Production
Transferred to Packing Department in December	fill in the blank 4	fill in the blank 5
Inventory in process, December 31	fill in the blank 6	fill in the blank 7
Total units to be assigned costs	fill in the blank 8	fill in the blank 9

Cost Information

Unit costs:	Costs
Total costs for December in Roasting Department	$fill in the blank 10
Total equivalent units	fill in the blank 11
Cost per equivalent unit	$fill in the blank 12
Costs assigned to productio:
Inventory in process, December 1	$fill in the blank 13
Costs incurred in December	fill in the blank 14
Total costs accounted for by the Roasting Department	$fill in the blank 15
Costs allocated to completed and partially completed units:
Transferred to Packing Department in December	$fill in the blank 16
Inventory in process, December 31	fill in the blank 17
Total costs assigned by the Roasting Department	$fill in the blank 18