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. Balance Date Item Debit Credit Debit Credit Dec 1 Bal, 10,500 units. 75% completed i 21,000 31 Orect materials, 210,400 units 246,000 267,000 31 Direct labor 135,700 403,500 31 Factory overhead 168,630 572,130 31 Goods transferred, 200,900 units 31 Bal. 2 units, 25% completed Sunrise Coffee Company Cost of Production Report-Roasting Department For the Month Ended December 31 Unit Information Units charged to production: Inventory in process, December 1 Received from materials storeroom Total units accounted for by the Roasting Department Units to be assigned costs: Transferred to Packing Department in December Inventory in process, December 31 Whole Units Equivalent Units of Production Total units to be assigned costs Cost Information Cost per equivalent unit: Costs Total costs for December in Roasting Department Total equivalent units Cost per equivalent unit Costs assigned to production: Inventory in process, December 1 Costs incurred in December Total costs accounted for by the Roasting Department Costs allocated to completed and partially completed units: Transferred to Packing Department in December Inventory in process, December 31 Total costs assigned by the Roasting Department