Hana Coffee Company roasts and packs coffee beans. The process begins by placing coffee beans into the Roasting DepartmentFrom 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. Date Item Balance Debit Credit Debit Credit July 1 Bal., 4,500 units, 1/5 completed 31 Direct materials, 202,500 units 31 Direct labor 303,750 6,750 310.500 375.400 54.900 16,260 391,660 31 Factory overhead 31 Goods transferred, 203,000 units 31 Bal 2 units, 1/5 completed Required: 1. Prepare a cost of production report and identify the missing amounts for Work in Process Roasting Department. If an amount is en entoro When computing conte convient 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 4,500 202,500 Received from materials storeroom Total units accounted for by the Roasting Department Units to be assigned costs: 207.000 Equivalent Units Direct Conversion Materials