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 DepartmentACCOUNT NO$.$DateItemDebitCreditBalanceDebitCreditJuly$1$Bal., $4,400$ units, $4/5$ completed $7,92031$Direct materials, $198,000$ units$297,000304,92031$Direct labor$62,800367,72031$Factory overhead$15,696383,41631$Goods transferred, $198,000$ units $?31$Bal., $?$ units, $2/5$ completed $?$