eBook Calculator 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 July 1 Bal., 6,800 units, 1/5 completed 10,200 31 Direct materials, 306,000 units 459,000 469,200 31 Direct labor 99,300 568,500 31 Factory overhead 24,812 593,312 31 Goods transferred, 307,000 units 31 Bali, 2 units, 4/5 completed 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 "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 ODDOR LOGO Hana Coffee Company Cost of Production Report-Roasting Department For the Month Ended July 31 Unit Information 6,800 Units charged to production: Inventory in process, July 1 Received from materats storeroom 306,000 312,800 Total units accounted for by the Roasting Department Units to be assigned costs: Equivalent Units Direct Conversion Materials Whole Units Inventory in process, July 1 6.100 Started and completed in July Transferred to Packing Department in July Inventory in process, July 31 Total units to be assigned costs Cost Information Cost per equivalent unit: Direct Materials Conversion Total costs for July in Roasting Department Check My Work Previous Next eBook Calculator 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 Materials Conversion Total Inventory in process, July 1 Costs incurred in July Total costs accounted for by the Roasting Department 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 Check My Work