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., 6,800 units, 4/5 completed 19,448 31 Direct materials, 306,000 units 31 Direct labor 734,400 753,848 146,400 900,248 31 Factory overhead 31 Goods transferred, 307,000 units 31 Bal., ? units, 3/5 completed Required: 36,624 936,872 ? ?