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 ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Bal., 17,900 units, 60% completed Direct materials, 309,700 units 86,099 31 845,481 458,700 660,080 931,580 1,390,280 2,050,360 31 Direct labor 31 Factory overhead Goods transferred, 312,400 31 units 31 Bal., 2 units, 20% completed Required Prepare a cost of production report, using the average oost 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 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 Whole Equivalent Units Units of Production Transferred to Packing Department in December Inventory in process, December 31 Total units to be assigned costs mation Cost per equivalent unit: Costs Total costs for December in Roasting Department Total cquivalent 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