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 7,446 328,746 383,646 397,410 uly 1 Bal., 5,100 units, 2/5 completed 31 Direct materials, 229,500 units 31 Direct labor 31 Factory overhead 31 Goods transferred, 230,000 units 31 Bal., 2 units, 1/5 completed 321,300 54,900 13,764 Required: 1. Prepare a cost of production report, and identify the missing amounts for Work in Process-Roasting Department. I 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 Received from materials storeroom Total units accounted for by the Roasting Department Units to be assigned costs: Equivalent Units Direct Whole Units