Cost of Production Report Hana Coffee company roasts and packs coffee beans, The process begins by placing coffee beans into the Rosating Department. From the Roasting Department, coffee beans are then transferre Dartial work in process account of the Roasting Department aty 01 ACCOUNT Work in Process Roasting Department ACCOUNT NO Balance Date Item Debit Credit Debit Credit Sul 1 Bal., 5,300 units, 4/5 completed 31 Direct materials, 283,500 units 31 Director 31 Factory overhead 31 Goods transferred, 204,000 units 31 Bal 2,4/5 completed 510,100 133,400 28,400 13.734 524,034 637.434 665,634 Cost of Production Report Hana Coffee company roasts and packs coffee beans, The process begins by placing coffee beans into the Rosating Department. From the Roasting Department, coffee beans are then transferre Dartial work in process account of the Roasting Department aty 01 ACCOUNT Work in Process Roasting Department ACCOUNT NO Balance Date Item Debit Credit Debit Credit Sul 1 Bal., 5,300 units, 4/5 completed 31 Direct materials, 283,500 units 31 Director 31 Factory overhead 31 Goods transferred, 204,000 units 31 Bal 2,4/5 completed 510,100 133,400 28,400 13.734 524,034 637.434 665,634