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., 7,600 units, 4/5 completed 17,328 31 Direct materials, 342,000 units 649,800 667,128 31 Direct labor 31 Factory overhead 135,800. 33,980 802,928 836,908 31 Goods transferred, 343,000 units 7 31 Bal., 2 units, 2/5 completed: 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 "0". When computing cost per equivalent units, round to two decimal places. Hana Coffee Company Cost of Production Report-Roasting Department Units charged to production: Inventory in process, July 11 For the Month Ended July 31 Unit Information Previous Next