ACCOUNT Work in Process-Roasting Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit July 1 Bal., 6,300 units, 1/5 completed 14,112 31 Direct materials, 283,500 units 623,700 637,812 31 Direct labor 31 Factory overhead 136,800 34,236 774,612 808,848 31 Goods transferred, 284,000 units ? 31 Bal., ? units, 2/5 completed ? Required: 1. Prepare a cost of production report] and identify the missing amounts for Work in Process-Roasting Department. If an amount is zero, enter "0". When computing cost per equivalent units, round to two decimal places. Hana Coffee Company Cost of Production Report-Roasting Department For the Month Ended July 31 Unit Information Units charged to production: Inventory in process, July 1 Received from materials storeroom Total units accounted for by the Roasting Department Units to be assigned costs: DT Fauivalent Units