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 Process-Roasting Department ACCOUNT NO Balance Date Item Debit Credit Debit Credit July. 1 Bal., 30,000 units, 10% completed 31 Direct materials, 155,000 units 31 Direct labor 31 Factory overhead 31 Goods transferred, 149,000 units 31 Bal., 2 units, 45% completed 121,800 741,800 831,800 865,072 620,000 90,000 33,272 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 in a zero "0". When computing cost per equivalent units, round to the nearest cent