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, 2016:

ACCOUNT Work in Process-Roasting Department ACCOUNT NO.
Date Item Debit Credit Balance
Debit Credit
Oct. 1 Bal., 13,700 units, 80% completed 30,414
31 Direct materials, 237,000 units 298,620 329,034
31 Direct labor 163,469 492,503
31 Factory overhead 235,237 727,740
31 Goods transferred, 239,100 units ? ?
31 Bal., ? units, 30% completed ?
Required:

Prepare a cost of production report, using the average cost method, and identify the missing amounts for Work in Process—Roasting Department. If required, round your cost per equivalent unit answer to two decimal places