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$.$

$\backslash$table$[[,,,$Balance$],[$Date$,$Item,Debit,Credit,Debit,Credit,$],[$Dec$.,1,,,21,000,],[31,$Direct materials, $210,400$ units,$246,800,,267,800,],[,31,$Direct labor,$135,700,,403,500,],[,31,$Factory overhead,$168,630,,572,130,],[,31,$Goods transferred, $208,900$ units,,?,?,$],[,31,$Bal., $?$ units, $25\%$ completed,,,?,$],[,,,,,,]]$

Prepare a cost of production report, using the average cost method, and identify the missing amounts for Work in Process$-$Roasting Department