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., 7,400 units, 2/5 completed			16,576
	31	Direct materials, 296,000 units	621,600			638,176
	31	Direct labor	118,600			756,776
	31	Factory overhead	29,700			786,476
	31	Goods transferred, 297,000 units		?
	31	Bal., ? units, 2/5 completed			?

Required: