Cost of Production 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: Date July ACCOUNT Work in Process Roasting Department Item 1 Bal., 7,600 units, 4/5 completed 31 Direct materials, 304,000 units 31 Direct labor Required: 31 Factory overhead 31 Goods transferred, 305,000 units 31 Bal., 2 units, 3/5 completed Units charged to production: Inventory in process, July 1 Received from materials storeroom Debit 638,400 121,200 30,240 Inventory in process, July 1 Started and completed in July Transferred to Packing Department in July Inventory in process, July 31 Total units accounted for by the Roasting Department Units to be assigned costs: Credit ? ACCOUNT NO. Whole Units Debit 1. Prepare a cost of production report, and identify the missi amounts for Work in Process R Arabica Highland Coffee Company Cost of Production Report-Roasting Department For the Month Ended July 31 Unit Information Balance 18,848 657,248 778,448 808,688 ? Credit Equivalent Units Department an amount is zero, enter "0". When computing cost per equivalent units, round to two decimal places. Direct Materials Conversion

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