Calculator Cost of Report 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., 6,600 units, 2/5 completed 31 Direct materials, 264,000 units 31 Direct labor 31 Factory overhead 31 Goods transferred, 265,000 units 31 Bal., 2 units, 1/5 completed 8,976 352,176 415,376 431,220 343,200 63,200 15,844 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 Arabica Highland Coffee Company Cost of Production Report-Roasting Department For the Month Ended July 31 Next