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 NO. CreditBalance Debit Date Item Debit Credit uly 1 Bal., 4,200 units, 1/5 completed 31 Direct materials, 189,000 units 31 Direct labor 31 Factory overhead 31 Goods transferred, 189,000 units 31 Bal., 2 units, 3/5 completed 510,300 106,800 26,676 11,592 521,892 628,692 655,368