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., 5,500 units, 2/5 completed 6,930 31 Direct materials, 247,500 units 297,000 303,930 31 Direct labor 59,500 363,430 31 Factory overhead 14,840 378,270 31 Goods transferred, 248,000 units ? 31 Bal., 2 units, 2/5 completed