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 Debit Credit Debit Credit July 1 Bal., 7,300 units, 3/5 completed 12,410 31 Direct materials, 328,500 units 492,750 505,160 31 Direct labor 104,700 609,860 31 Factory overhead 26,236 636,096 ? 31 Goods transferred, 329,000 units 31 Bal., 2 units, 2/5 completed ?