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 1 Bal., 5,100 units, 2/5 completed 31 Direct materials, 229,500 units 31 Direct labor 10,914 469,914 459,000 92,700 23,120 562,614 585,734 31 Factory overhead 31 Goods transferred, 230,000 units 31 Bal., 2 units, 4/5 completed Required: 1. Prepare a cost of production report, and identify the missing amounts for Work in Process Roasting Department. If an amount is zero, enter "0" when computing cost per equivalent units, round to two decimal places Hana Coffee Cost of Production Report Roasting Department For the Month Ended July 31 Units changed to production Inventory in process, July 1 Received from materials toreroom Total units accounted for by the Rotting Department Units to be assigned costs: Equivalent Units Whole Units Direct Materials Conversion 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 Cost per equivalent unit: Direct Total costs for July in Roasting Department Total equivalent units Cost per equivalent unit Costs assigned to production: Conversion Total Materials Costs incurred in July 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 Total costs assigned by the Roasting Department