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 Date Item July ACCOUNT NO. Balance Debit Credit Debit Credit 1 Bal., 6,100 units, 2/5 completed 31 Direct materials, 274,500 units 31 Direct labor 31 Factory overhead 31 Goods transferred, 275,000 units 31 Bal., 2 units, 3/5 completed 7,686 337,086 403,286 419,862 329,400 66,200 16,576 Required: 1. Prepare a cost of production report, places. and identify the missing amounts for Work in Process-Roasting is zero, enter "0". When computing cost per equivalent units, round to two decimal Hana Coffee Company For the Month Ended July 31 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: Units Whole Direct Inventory in process, July1 Started and completed in July Transferred to Packing Department in July Inventory i'n process, July 31 Total units to be assigned costs Costs per equivalent unit: Direct Materials Conversion