Robusta 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 July 31, 2008:

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

ACCOUNT Work in Process-Roasting Department ACCOUNT NO. Balance Date Item DebitCredit Debit Credit July | 1 | Bal., 18,000 units, 25% completed 31 Direct materials, 345,000 units 31 Direct labor 31 Factory overheacd 31 Goods finished, 340,000 units 31 | Bal.-units, 65% completed 18,450 987,200 1,216,200 1,419,800 968,750 229,000 203,600