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. June ended with 63,000 units, 90% completed with a cost of $344,295. 2. There are 313,000 completed units transferred out during the month. The remaining units are 55% completed. a. Journalize the transfer out. (HINTS: You'll need to compute the cost per equivalent unit to determine the cost for this entry)