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Cost of Production Report 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 Work in Process-Roasting Department ACCOUNT NO. Date Item Balance Debit Credit Debit Credit July 1 Bal, 6,800 units, 4/5 completed 25,296 31 Direct materials, 272,000 units 143,200 868.496 31 Direct labor 172,700 1,041,1946 31 Factory overhead 43,204 1,084400 31 Goods transferred, 273,000 units 31 Bal., 2 units, 2/5 completed Required: 1. Prepare a cost of production report, and identify the missing amounts for Work in Process Roasting Department. If an amount is zero, enter o When computing.com per equivalent units, round to two decimal places Arabica Highland Coffee Company Cost of Production Report-Roasting Department For the Month Ended July 31 Lint Information Units charged to production: Inventory in process, July 1 Received from materials storeroom