Abica Coffee Company roasts and packs coffee beans. The process begins by placing coffee beans into the Roasting Department. From the Rowing Department, coffee beans are then transferred to the Packing Department. The following is a partial work in process account of the Roasting Department at May 31, 2014: Abica Coffee Company roasts and packs coffee beans. The process begins by placing coffee beans into the Roasting Department. From the Rowing Department, coffee beans are then transferred to the Packing Department. The following is a partial work in process account of the Roasting Department at May 31, 2014