UUS. uns in ending Work in Process. valent $3.60 Appendix EX 17-27 Cost of production report: average cost method The increases to Work in Process Roasting Department for Highlands Coffee Company for May as well as information concerning production are as follows: Work in process, May 1, 1,150 pounds, 40% completed $ 1,700 Coffee beans added during May, 10,900 pounds 28,600 Conversion costs during May 12,504 Work in process, May 31, 800 pounds, 80% completed Goods finished during May, 11,250 pounds Prepare a cost of production report for May, using the average cost method