The increases to Work in Process—Roasting Department for Boston Coffee Company for December 2010 as well as information concerning production are as follows:

Work in process, December 1, 1,500 pounds, 40% completed…………..    $ 3,600

Coffee beans added during December, 92,500 pounds………………...…..   391,420

Conversion costs during December………………………………..............………    167,900

Work in process, December 31, 900 pounds, 80% completed……………              —

Goods finished during December, 93,100 pounds………………….......……..            —

Prepare a cost of production report, using the average cost method.