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 ACCOUNT NO. Date Item Debit Credit Balance Debit Credit July 1 Bal., 4,800 units, 1/5 completed 13,728 31 Direct materials, 216,000 units 604,800 618,528 31 Direct labor 122,600 741,128 31 Factory overhead 30,616 771,744 31 Goods transferred, 216,000 units ? 31 Bal., ? units, 4/5 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 "0". When computing cost per equivalent units, round to two decimal places.
