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., 15,500 units, 40% completed 64,170
31 Direct materials, 268,200 units 630,270 694,440
31 Direct labor 363,624 1,058,064
31 Factory overhead 523,264 1,581,328
31 Goods transferred, 270,500 units ? ?
31 Bal., ? units, 90% completed ?

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