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 partial work in process account of the Roasting Department at Department, coffee beans are then transferred to the Packing Department. The following is July 31: ACCOUNT Work in Process-Roasting Department ACCOUNT NO. Balance Date Debit Credit Item Credit Debit July 1 Bal., 6,700 units, 3/5 completed 11,390 31 Direct materials, 301,500 units 452,250 463,640 31 Direct labor 96,500 560,140 31 Factory overhead 24,180 584,320 31 Goods transferred, 302,000 units 31 Bal., 2 units, 3/5 completed 7 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 "0". When computing cost per equivalent units, round to two decimal places. Equivalent Units Whole Direct Materials Conversion Units Inventory in process, July 1 Started and completed in July Transferred to Packing Department in July 302,000 Inventory in process, July 31 301,500 Total units to be assigned costs Cost Information Cost per equivalent unit: Direct Materials Conversion Total costs for July in Roasting Department Total equivalent units Cost per equivalent unit Costs assigned to production: Direct Conversion Total Materials Inventory in process, July 1 Costs incurred in July Total costs accounted for by the Roasting Department X 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