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 19,822 1 Bal., 5,300 units, 3/5 completed 31 Direct materials, 238,500 units 787,050 31 Direct labor 152,800 806,872 959,672 997,832 31 Factory overhead 38,160 31 Goods transferred, 239,000 units 31 Bal., 2 units, 3/5 completed 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 Units charged to production: Inventory in process, July 1 Received from materials storeroom 5.300 238,500 243,800 Total units accounted for by the Roasting Department Units to be assigned costs: Equivalent Units Whole Units Direct Materials Conversion 5,300 D 2,120 233,700 233,700 233,700 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 229,000 233,700 7 243,800 238,500 Cost Information Cost per equivalent unit: Direct Materials Conversion Total costs for Duly in Roasting Department 787,050 190,960 Total equivalent units 238,500 152,800 X Cost per equivalent unit 3.3 Costs assigned to production: Direct Materials Conversion Total Inventory in process, July 1 19,822 Costs incurred in July 19,822 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 IO