Question: This is really stumping me, please help me. This is what it's supposed to look like and what parts I have done already. Please help
This is really stumping me, please help me.

This is what it's supposed to look like and what parts I have done already. Please help me with the ones with a question mark.
| SUNRISE COFFEE COMPANY | ||||||||
| Cost of Production Report - Roasting Department | ||||||||
| For the Month Ended December 31, 2016 | ||||||||
| UNITS | ||||||||
| Equivalent Units | ||||||||
| Whole Units | of Production | |||||||
| Units to account for during production: | ||||||||
| Inventory in process, December 1 | ? | |||||||
| Received from materials storeroom | ? | |||||||
| Total units account for by the Roasting Department | ? | |||||||
| Units to be assigned cost: | ||||||||
| Transferred to Packing Department in December | ? | 208,900 | ||||||
| Inventory in process, December 31 | 12,000 | 3,000 | ||||||
| Total units to be assigned cost | ? | 211,900 | ||||||
| COSTS | ||||||||
| Costs | ||||||||
| Unit costs: | ||||||||
| Total costs for December in Roasting Department | $ 572,130 | |||||||
| Total equivalent units | 211,900 | |||||||
| Cost per equivalent unit | $ 2.70 | |||||||
| Costs charged to production: | ||||||||
| Inventory in process, December 1 | ? | * | ||||||
| Costs incurred in December | ? | |||||||
| Total costs accounted for by the Roasting Department | ? | |||||||
| Costs allocated to completed and partially completed units: | ||||||||
| Transferred to Packing Department in December | ? | |||||||
| Inventory in process, December 31 | ? | |||||||
| Total costs assigned by the Roasting Department | ? | |||||||
Appendix PR 18-5A Cost of production report: average cost method Cost per equivalent Sunrise Coffee Company roasts and packs coffee beans. The process begins in the Roast unit, $2.70 ing Department. Fro he 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, 2016: ACCOUNT Work in Process-Roasting Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Dec. 11 Bal., 10,500 units, 75% completed 31 Direct materials, 210,400 units 246,800 135,700 168,630 21,000 267,800 403,500 572,130 Direct labor 31 Factory overhead 31 Goods transferred, 208,900 units 311 Bal.,2 units, 25% completed Instructions 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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