Sunrise Coffee Company roasts and packs coffee beans. Theprocess begins in the Roasting Department. From the RoastingDepartment, the coffee beans are transferred to the PackingDepartment. The following is a partial work in process account ofthe Roasting Department at December 31:

ACCOUNT Work in Process-RoastingDepartment					ACCOUNT NO.
Date		Item	Debit		Credit	Balance
						Debit		Credit
Dec.	1	Bal., 16,900 units, 60% completed				33,800
	31	Direct materials, 292,400 units	330,412			364,212
	31	Direct labor	180,316			544,528
	31	Factory overhead	259,478			804,006
	31	Goods transferred, 294,900 units			?	?
	31	Bal., ? units, 20% completed				?

Required:

Prepare a cost of production report, using the average costmethod, and identify the missing amounts for Work inProcess—Roasting Department. If required, round your cost perequivalent 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 RoastingDepartment
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 RoastingDepartment		$
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 RoastingDepartment		$
Costs allocated to completed and partiallycompleted units:
Transferred to Packing Department in December		$
Inventory in process, December 31
Total costs assigned by the RoastingDepartment		$