Cost of Production Report Hana Coffee Company roasts and packs coffee beans. The process begins by...

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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., 4,800 units, 4/5 completed 9,120 31 Direct materials, 216,000 units 345,600 354,720 31 Direct labor 68,800 423,520 31 Factory overhead 17,216 440,736 31 Goods transferred, 216,000 units. 31 Bal., 2 units, 3/5 completed ? 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., 4,800 units, 4/5 completed 9,120 31 Direct materials, 216,000 units 345,600 354,720 31 Direct labor 68,800 423,520 31 Factory overhead 17,216 440,736 31 Goods transferred, 216,000 units. 31 Bal., 2 units, 3/5 completed ?