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. Date Balance Item Debit Credit Debit Credit July 1 Bal., 6,400 units, 4/5 completed 23,808 31 Direct materials, 288,000 units 892,800 916,608 31 Direct labor 183,100 1,099,708 31 Factory overhead 45,732 1,145,440 31 Goods transferred, 289,000 units ? 31 Bal., 2 units, 2/5 completed ? Required: 1. Prepare a cost of production report, and identify the missing amounts for Work in Process --Roasting Department. If an amount is zero, enter "O". 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 Received from materials storeroom 5 Total units accounted for by the Roasting Department