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 ProcessRoasting Department							ACCOUNT NO.
Date		Item	Debit		Credit		Balance
							Debit		Credit
July	1	Bal., 5,800 units, 3/5 completed					15,776
	31	Direct materials, 261,000 units	626,400				642,176
	31	Direct labor	124,200				766,376
	31	Factory overhead	31,008				797,384
	31	Goods transferred, 261,000 units			?
	31	Bal., ? units, 1/5 completed