Cost of production Report Hina Colte Company roasts and des colleben. The process begins by placing coffee beant into the Roasting Department from the Rosting Department, coffee beans are then transferred to the Packmg Department. The following is partial work in process account of the Roasting Department at July ACCOUNT Work in Process Roasting Department ACCOUNT NO Balance Date Item Debit Credit Debit Credit 1 Bl.7,300 units, 1/5 completed 10,950 31 Oir mata, 2500 units 192,750 503.700 11 Deciber 105,700 609,400 31 Factory overed 26,404 635,304 31 Goods transferred 320.000 units 31 unit, 2/5 mleted 1. Pronecost of production and identity thing amounts for Work in process to Deatment mount is now computing Ut we decimal place Hana Caffee Com Cost Production Reporting Department For the Month Ended July 31