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 NO.

Account Work in Process - Roasting Department Balance

Date	Item	Debit	Credit	Debit	Credit
July 1	Bal., 30,000 units, 10% completed				$121,800
July 31	Direct materials, 155,000 units	$620,000			$741,800
July 31	Direct labor	$90,000			$831,800
July 31	Factory overhead	$33,272			$865,072
July 31	Goods transferred, 149,000 units			?
July 31	Bal., ? units, 45% completed				?

1) Prepare a cost of production report, and identify the missing amounts for Work in Process -- Roasting Department