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., 4,900 units, 3/5 completed 8,820 31 Direct materials, 220,500 units 31 Direct labor 352,800 361,620 70,100 431,720 31 Factory overhead 17,476 449,196 31 Goods transferred, 221,000 units ? 31 Bal., ? units, 1/5 completed Required: