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., 7,500 units, 1/5 completed 31 DIrect materlals, 337,500 unlts 31 Direct labor 31 Factory overheac 31 Goods ransferred, 338,000 units 31 Ba., 2 unlts, 3/5 completed 21,450 965,450 1,157,250 1,204,940 945,000 190,800 47,690 Required