ow Help Chp 20 HVw Arabica Highland 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 Balance Date Item Debit Credit July 1 Bal4,900 units, 1/5 completed 31 Direct materials, 196,000 units 31 Direct labor 31 Factory overhead 31 Goods transferred, 197,000 units 31 Bal., 2 units, 2/5 completed 8,330 341,530 404,730 420,562 63,200 round to two decimal places. Arabica Highland Coffee Company Cost of P For the Month Ended July 31 Previous Nest 5