Cost of fP Hana Coffee Company roasts and packs coffee beans. The pracess 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 Date Item Debit Credit Credit 31 Direct labor 31 Factory overhead 31 Goods transferred, 198,000 units 237,600 47,100 11,772 243,848 290,948 302,720 Required: amounts for Work in Process-Roasting Department. If an amount is zero, enter "o. When camputing cost per equivelent units, round to of production re two decimal places Hana Coffee Company For the Month Ended July 31 Inventory in process, July 1 from materials storeroom Units O Type here to search 6/18/2018