AM 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 October 31, 2012:

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

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ACCOUNT NO. ACCOUNT Work in Process-Roasting Department Balance Debit Date Debit Credit Item Credit 1 Bal., 12,400 units, 75% completed 31 Direct materials, 214,600 units 31 Direct labor 31 Factory overhead 31 Goods transferred, 216,000 units Bal., ? units, 25% completed Oct. 24,000 259,700 235,700 127,200 386,900 181,850 568,750 31