Cast of Production Repert Hana 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, 6,300 units, 1/5 completed 8,694 31 Direct materials, 23,500 un 31 Direct labor 396,900 405.594 31 Factory overhead 68,400 17,118 473,994 491,112 31 Goods transferred, 254,000 units 31 Bal, 2 units. 2/5 completed Required: 1. Prepare a cost of production report, and identify the mussing amounts for Work in Process-Roasting Department. If an amount is zero, enter "D" When computing cost per equivalent units, round to two decimal places