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 ProcessRoasting Department	ACCOUNT NO.
Date	Item	Debit	Credit	Balance
Debit	Credit
July	1	Bal., 4,400 units, 1/5 completed			13,992
	31	Direct materials, 198,000 units	613,800			627,792
	31	Direct labor	127,800			755,592
	31	Factory overhead	32,008			787,600
	31	Goods transferred, 198,000 units		?
	31	Bal., ? units, 3/5 completed

Required:

Question Content Area

1. Prepare a cost of production report, and identify the missing amounts for Work in ProcessRoasting 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

For the Month Ended July 31

Units charged to production:	Number of Units
Inventory in process, July 1
Received from materials storeroom
Total units accounted for by the Roasting Department

Units to be assigned costs:	Equivalent Units
	Whole Units	Direct Materials	Conversion
Inventory in process, July 1
Started and completed in July
Transferred to Packing Department in July
Inventory in process, July 31
Total units to be assigned costs

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