Lui 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 March 31 ACCOUNT Work in Process-Roasting Department ACCOUNT NO. Balance Balance Date Item Debit Credit Debit Credit March 1 Bal, 7,500 units, 3/5 completed 10,050 31 Direct materials, 337,500 units 405,000 415,050 31 Direct labor 81,000 496,050 31 Factory overhead 20,310 516,360 31 Goods transferred, 338,000 units 31 Bal, 2 units, 3/5 completed Required: