1. 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., 18,200 units, 80% completed				75,348
   	31	Direct materials, 314,900 units	740,015			815,363
   	31	Direct labor	405,587			1,220,950
   	31	Factory overhead	583,650			1,804,600
   	31	Goods transferred, 317,600 units			?	?
   	31	Bal., ? units, 30% completed				?

   Required:

   Prepare a cost of production report, using the weighted average method, and identify the missing amounts for Work in ProcessRoasting Department. Assume that direct materials are placed in process during production. 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 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 Units	Equivalent Units of Production
   Transferred to Packing Department in December
   Inventory in process, December 31
   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		$