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., 6,600 units, 4/5 completed 15,048 31 Direct materials, 297,000 units 564,300 579,348 31 Direct labor 118,000 697,348 31 Factory overhead 31 Goods transferred, 298,000 units 29,480 726,828 ? 31 Bal., 2 units, 2/5 completed Required: ?