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 July 1 Bal., 4,100 units, 3/5 completed 14,924 31 Direct materials, 184,500 units 590,400 605,324 31 Direct labor 118,700 724,024 31 Factory overhead 29,636 753,660 31 Goods transferred, 185,000 units 31 Bal., 2 units, 4/5 completed