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 Balance Date Item Debit Credit Debit Credit Dec. 1 Ba, 13,900 units, 40% co 31 Direct materials, 240,500 units 31 Direct labor 31 Factory overhead 31 Goods transferred, 242,500 units 31 Bal., ? units, 90 completed pleted 615,690 355,172 $11,101 62,589 678,369 1,033,541 1,544,642 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 equlvalent unlt answer to two declmal places Sunrise Coffee Company Cost of Production Report-Roasting Department For the Month Ended December 31 Unlits to account for during 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