Arabica 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 March 31, 2008:

Instructions
Prepare a cost of production report, using the average cost method, and identify the missing amounts for Work in Process€”RoastingDepartment.

Transcribed Image Text:

ACCOUNT Work in Process-Roasting Department ACCOUNT NO. Balance Date ltem Debit Credit DebitCredit Mar. | 1 | Bal., 12,500 units, 60% completed 31 Direct materials, 215,400 units 31 Direct labor 31 Factory overhead 31 Goods finished, 219,700 units 31 | Bal. ? units, 60% completed 92,500 1,438,400 1,804,166 2,088,966 1,345,900 365,766 284,800