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 10,976 474,026 463,050 88,700 562,726 1 Bal., 4,900 units, 2/5 completed 31 Direct materials, 220,500 units 31 Direct labor 31 Factory overhead 31 Goods transferred, 221,000 units 31 Bal., 2 units, 3/5 completed Required: 22,140 584,866 ? ? 1. Prepare a cost of production report, and identify the missing amounts for Work in Process-Roasting Department. If an amount is zero, enter "0". When computing cost per equivalent units, round to two decimal places. Hana Coffee Company Cost of Production Report-Roasting Department For the Month Ended July 31 Unit Information Units charged to production: Inventory in process, July 1 4,900 Received from materials storeroom 220,500 Total units accounted for by the Roasting Department 225,400 Units to be assigned costs: Equivalent Units Direct Whole Units Materials Conversion Inventory in process, July 1 4,900 Started and completed in July 216,100 216,100 216,100 Transferred to Packing Department in July 221,000 Inventory in process, July 31 Total units to be assigned costs 225,400 0 216,100 4.400 4,400 220,500 Cost Information Cost per equivalent unit: Direct Materials Conversion 463,050 220,500 Total costs for July in Roasting Department Total equivalent units Cost per equivalent unit Costs assigned to production: Direct Materials Conversion Total 10,976 0 Inventory in process, July 1 Costs incurred in July Total costs accounted for by the Roasting Department Costs allocated to completed and partially completed units: Inventory in process, July 1 balance To complete inventory in process, July 1 Cost of completed July 1 work in process Started and completed in July Transferred to Molding Department in July Inventory in process, July 31 Total costs assigned by the Roasting Department