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 10,914 459,000 92,700 469,914 562,614 July 1 Bal, 5,100 units, 2/5 completed 31 Direct materials, 229,500 units 31 Direct labor 31 Factory overhead 31 Goods transferred, 230,000 units 31 Bal., 2 units, 4/5 completed Required: 23,120 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 10,914 459,000 92,700 469,914 562,614 July 1 Bal, 5,100 units, 2/5 completed 31 Direct materials, 229,500 units 31 Direct labor 31 Factory overhead 31 Goods transferred, 230,000 units 31 Bal., 2 units, 4/5 completed Required: 23,120