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. 21,645 1 Bal., 11,700 units, 60% completed 31 Direct materials, 202,400 units 212,520 234,165 31 Direct labor 115,327 349,492 31 Factory overhead 165,958 515,450 ? 31 Goods transferred, 204,200 units 31 Bal., 2 units, 20% completed 2 Required: Prepare a cost of production report, using the average cost method, and identify the missing amounts for Work in Process Roasting Department. If required, round your cost per equivalent unit answer to two decimal places. Sunrise Coffee Company Cost of Production Report Roasting Department For the Month Ended December 31 Unit Information Units to account for during production: Inventory in process, December 1 Received from materials storeroom Total units accounted for by the Roasting Department Units to be assigned costs: Whole Units Equivalent Units of Production Transferred to Packing Department in December Inventory in process, December 31 Il Total units to be assigned costs Cost Information Unit costs: Costs Total costs for December in Roasting Department Total equivalent units Cost per equivalent unit Costs assigned to productio: 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