Them Sunrise Coffee Company roasts and packs coffee beans. The process begins in the Roaring Department. From the Hosting Department, the coffee beans are transferred to the Packing Department. The following is a partial work in process account of the Rosting Department at December 31 Roasting , ACCOUNT Work In Process Roasting Department ACCOUNT NO. Balance Date Debit Credit Debit Credit Dec. 1., 17,700 units, 40% completed 74,694 31 Direct materials, 306,200 units 731,818 806,512 31 Direct labor : 422,779 1,229,291 31 Factory Overhead 608,389 1837,60 31 Goods transferred, 308,900 units ? 31 Bal units. 90% completed Required: Prepare a cost of production report, using the average cost method, and identify the missing amounts for Work in Process Roasting Department of required, round your cost per equivalent un aswer to two decimal places Sunrise Coffee Company Cost of Production Report Roasting Department For the Month Ended December 31 Unit Information Units to account for during production Inventory in process, December 1 Received from materials Moreroom 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 Cost Information UNE CON Costs Total costs for December Roasting Department Tocal equivalent units Cost per equivalent unit Costs assigned to productio! 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 (0 (ini 00