Cost of Producbon Report Arabica Highland Coffee Company roasts and packs coffee beans. The process begins by placing coffee beans into s the Roasting Department. From the Roasting Department, coffee beans are then transfered 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, 30,000 units, 10% completed 121,800 31 Direct materials, 155,000 units 620,000 741,800 31 Direct labor 90,000 831,800 31 Factory overhead 33,272 665,072 31 Goods transferred, 149,000 units 31 Bal, 2 units, 45% completed 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 in a zero "0". When computing cost per equivalent units, round to the nearest cent Arabica Highland Coffee Company Cost of Production Report-Roasting Department For the Month Ended July 31 Unit Information Units charged to production. Inventory in process, July 1 Received from materials storeroom Total units accounted for by the Roasting Department Units to be assigned costs: Inventory in process, July 11 Started and completed in July Transferred to Packing Department in July Inventory in process, July 31 Total units to be assigned costs Cest Information Costs per equivalent unit Total costs for July in Roasting Department Total equivalent units Cost per equivalent unit Costs charged to production: Inventory in process, July 11 Costs incurred in July Total costs accounted for by the Roasting Department Equivalent Units Whole Units Direct Materials Conversion Direct Materials Conversion 1000 Direct Total Materials Conversion