Cost of Production Report Hana Coffee Company roests 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 Pressing epartment ACCOUNT NO Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit 1 Bal., 4,600 units, 3/5 completed 31 Direct materials, 207,000 units 31 Direct labor 1 Factory overhead 31 Goods transferred, 207,000 units 31 Bal, 2 units, 1/5 completed July 517,500 98,500 24,596 12,972 530,472 628,972 653,568 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. Hana Coffee Company Cost of Production Report-Roasting Department 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 WholeDirect Inventory in process, July Started and completed in July Transferred to Packing Department in July nventory in process, July 31 Total units to be assigned costs Cost per equlvalent unit Direct Total costs for July in Roasting Department otal equivalent units Cost per equivalent unit