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.DateItemDebitCreditBalanceDebitCreditJuly1Bal., 4,700 units, 4/5 completed11,18631Direct materials, 211,500 units423,000434,18631Direct labor84,300518,48631Factory overhead21,080539,56631Goods transferred, 212,000 units?31Bal., ? units, 3/5 completed?

Required:

Question Content Area

1. Prepare a cost of production report, and identify the missing amounts for Work in ProcessRoasting 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:Number of UnitsInventory in process, July 1fill in the blank 89e549f4e002048_1Received from materials storeroomfill in the blank 89e549f4e002048_2Total units accounted for by the Roasting Departmentfill in the blank 89e549f4e002048_3Units to be assigned costs:Equivalent UnitsWhole UnitsDirect MaterialsConversionInventory in process, July 1Started and completed in JulyTransferred to Packing Department in JulyInventory in process, July 31Total units to be assigned costs

Cost per equivalent unit:Direct MaterialsConversionTotal costs for July in Roasting DepartmentTotal equivalent unitsCost per equivalent unitCosts assigned to production:Direct MaterialsConversionTotalInventory in process, July 1Costs incurred in JulyTotal costs accounted for by the Roasting DepartmentCosts allocated to completed and partially completed units:Inventory in process, July 1 balanceTo complete inventory in process, July 1Cost of completed July 1 work in processStarted and completed in JulyTransferred to Molding Department in JulyInventory in process, July 31Total costs assigned by the Roasting Department