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 "0". When computing cost per equivalent units, round t two decimal places. Hana Coffee Company Cost of Production Report-Roasting Department For the Month Ended July 31 Unit Information Units charged to production: Inventory in process, July 1 Received from materials storeroom Total units accounted for by the Roasting Department Units to be assigned costs: Inventory in process, July 1 Whole Units 4,000 176,000 Started and completed in July Transferred to Packing Department in July Inventory in process, July 31 Total units to be assigned costs 180,000 4,000 184,000 4,000 180,000 184,000 Equivalent Units Direct Materials Conversion 0 176,000 176,000 4,000 180,000 Cost Information Cost per equivalent unit: Direct Materials Conversion Total costs for July in Roasting Department 288,000 Total equivalent units 180,000 Cost per equivalent unit 1.6 Costs assigned to production: 176,000 Costs assigned to production: 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 Feedback Direct Materials Conversion Total $ 7,200 359,680 0 $ $ 366,880 7,200 1,200 X 366,880 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 Process-Roasting Department Date Item ACCOUNT NO. Balance Debit Credit Debit Credit 7,200 295,200 352,500 July 1 Bal., 4,000 units, 3/5 completed 31 Direct materials, 180,000 units 31 Direct labor 288,000 57,300 31 Factory overhead 31 Goods transferred, 180,000 units 31 Bal., ? units, 2/5 completed 14,380 ? 366,880 ?