Mochaccino Express 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., 6,600 units, 40% completed 8,316 31 Direct materials, 264,000 units 31 Direct labor 316,800 325,116 63,500 388,616 31 Factory overhead 15,880 404,496 31 Goods transferred, 265,000 units 31 Bal., 2 units, 40% completed ? Required: 1. Prepare a cost of production report, and identify the missing amounts for Work in Process-Roasting Department. If an amount box does not require an entry, leave it blank. When computing cost per equivalent units, round to two decimal places.