Sunrise Coffee Company roasts and packs coffee beans. The process begins in the Roast-ing 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, 2016 Account Work in Process-Roasting Department Account No. Balance Date Item Debit Credit Debit Credit 12/1 Bal, 10,500 units, 75% completed 21,000 12/31 Direct materials, 210,400 units 246,800 267,800 12/31 Direct labor 135,700 403,500 12/31 Factory Overhead 168,630 572,130 12/31 Goods transferred, 208,900 units ? ? 12/31 Bal, ? Units, 25% completed ? Instructions Prepare a cost production report, using the average cost method, and identify the missing accounts for Work In Progress-Roasting Department.