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

ACCOUNT Work in ProcessRoasting Department							ACCOUNT NO.
Date		Item	Debit		Credit		Balance
							Debit		Credit
July	1	Bal., 4,100 units, 1/5 completed					13,858
	31	Direct materials, 164,000 units	541,200				555,058
	31	Direct labor	106,300				661,358
	31	Factory overhead	26,532				687,890
	31	Goods transferred, 165,000 units			?
	31	Bal., ? units, 3/5 completed					?

Required:

Question Content Area

1. Prepare a cost of production report, and identify the missing amounts for Work in ProcessRoasting Department. If an amount is zero, enter "0". When computing cost per equivalent units, round to two decimal places.