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., 11,500 units, 30% completed 30,590 31 Direct materials, 199,000 units 300,490 331,080 31 Direct labor 172,062 503,142 31 Factory overhead 247,602 750,744 31 Goods transferred, 200,700 units ? ? 31 Bal., ? units, 80% completed ? Required: Prepare a cost of production report, using the average cost method, and identify the missing amounts for Work in ProcessRoasting Department. If required, round your cost per equivalent unit answer to two decimal places.

Cost of Production Report: Average Cost Method 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 ProcessRoasting Department ACCOUNT NO. Balance Date Item DebitCredit Debit 30,590 31,00 503,142 750,744 Credit Dec. 1 Bal., 11, 500 units, 30% completed 1 Direct materials, 199,000 units 00,490 172,062 247,602 31 Direct labor 31 Factory overhead 31 Goods transferred, 200,700 units 31 Bal., 2 units, 80% completed 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