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., 5,100 units, 1/5 completed 7,038 31 Direct materials, 229,500 units 321,300 328,338 31 Direct labor 55,600 383,938 31 Factory overhead 13,922 397,860 31 Goods transferred, 230,000 units ? 31 Bal., ? units, 3/5 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 "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: Inventory in process, July 1 Unit Information Received from materials storeroom Total units accounted for by the Roasting Department Units to be assigned costs: Inventory in process, July 1 Started and completed in July Transferred to Packing Department in July 5,100 229,500 304,600 Equivalent Units Whole Direct Units Materials Conversion 5,100 0