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Cost of Production Report 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 MewRoasting Department ADCOIJNT ND. Balance Date Item Debll Credit Debit Credit July 1 Bal., 5,600 units, 15 completed 13,104 31 Direct materials, 252,000 units 579,600 592,704 31 Direct labor 121,500 714,204 31 Factory overhead 30,372 744,576 D 31 Goods transferred, 252,000 units ? 31 Bal., 1 units, 23'5 completed ? Requlred: 1. Prepare a cost of production report, and identify the missing amounts for Work in ProcessRoasting Department. If an amount is zero, enter "0". when computing cost per equivalent unitsI round to two decimal places. Hana Coffee Company Cost of Productlon Report-Roastlng Department For the Month Ended July 31 Unit Information Units charged to production: Inventory in process, July 1 5,600 Received from materials storeroom Total units accounted for by the Roasting Department Units to be assigned costs: Equivalent Units Whole Direct Units Materials Conversion Inventory in process, July 1 5,600 Started and completed in July Transferred to Packing Department in July Inventory in process, July 31 Total units to be assigned costs Cost Information Cost per equivalent unit: Direct Materials Conversion Total costs for July in Roasting Department Total equivalent units Cost per equivalent unitCosts assigned to production: Direct Total Materials Conversion Inventory in process, July 1 $ Costs incurred in July Total costs accounted for by the Roasting Department Costs allocated to completed and partially completed units: Inventory in process, July 1 balance To complete inventory in process, July 1 Cost of completed July 1 work in process Started and completed in July Transferred to Molding Department in July Inventory in process, July 31 Total costs assigned by the Roasting Department