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. Balance Date Item Credit Debit Debit Credit July 1 Bal., 7,000 units, 2/5 completed 31 Direct materials, 315,000 units 31 Direct labor 31 Factory overhead 31 Goods transferred, 316,000 units 31 Bal., 2 units, 3/5 completed 11,900 515,900 617,300 642,620 504,000 101,400 25,320 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 "o 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 Units charged to production: Inventory in process, July 1 Recelved from materials storeroom 7,000 315,000 322,000