Help with Inventory in process, December 1 in "bold"

Cost of Production Report: Weighted average method

Sunrise 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 December 31:

ACCOUNT Work in Process-Roasting Department					ACCOUNT NO.
Date		Item	Debit		Credit	Balance
						Debit		Credit
Dec.	1	Bal., 15,700 units, 75% completed				52,281
	31	Direct materials, 271,600 units	513,324			565,605
	31	Direct labor	279,767			845,372
	31	Factory overhead	402,590.5			1,247,962.5
	31	Goods transferred, 274,000 units			?	?
	31	Bal., ? units, 25% completed				?

Required:

Prepare a cost of production report, using the weighted average method, and identify the missing amounts for Work in ProcessRoasting Department. Assume that direct materials are placed in process during production. If required, round your cost per equivalent 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:	Number of Units
Inventory in process, December 1	15700
Received from materials storeroom	271600
Total units accounted for by the Roasting Department	287300

Units to be assigned costs:	Whole Units	Equivalent Units of Production
Transferred to Packing Department in December	274000	274000
Inventory in process, December 31	13300	3325
Total units to be assigned costs	287300	277325

Cost Information

Cost per equivalent unit:	Costs
Total costs for December in Roasting Department	1247962.5
Total equivalent units	277325
Cost per equivalent unit	4.5
Costs assigned to production:
Inventory in process, December 1	2943.7X
Costs incurred in December	1195681.5
Total costs accounted for by the Roasting Department	1198625.25X
Costs allocated to completed and partially completed units:
Transferred to Packing Department in December	1233000
Inventory in process, December 31	14962.5
Total costs assigned by the Roasting Department	1247962.5