COOR Calculator Printem Cost of Production Report 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 Date Item Balance Debit Credit Debit Credit July 1 Bal., 7.000 units, 4/5 completed 11,340 3t Direct materials, 315,000 units 441,000 452,340 31 Direct labor 75.500 522940 31 Factory overhead 18.950 546,00 31 Goode transferred, 316,000 units 31 Bal., 2 units, 4/5 completed Required: 1. Prepare a cost of production report and identify the missing amounts for Work in proces-Rating Department an amount is contro When computing cost per equivalent units, round to two decimal places, Hana Coffee Company Cost of Production Report-Roasting Department For the Month Ended July 31 Cindy War Previous eBook Calculator Print itern Direct Materials Conversion Total costs for July in Roasting Department 441.000 Total equivalent units 94,560 315,000 315,200 Cost per equivalent unit 1.4 0.3 Costs assigned to productions Direct Materials Conversion Total Inventory in process, July 1 11.340 Costs incurred in July 535.560 546,900 Total costs accounted for by the Roasting Department Costs allocated to completed and partially completed units: Inventory in process, Suly + balance 11.340 To complete inventory in process, July Cost of completed July I work in process Started and completed in July Transferred to Molding Department in July Inventory in process, July 31 Total costs assigned by the Roasting Department 546,900 Check My Work Previous O ED