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., 30,000 units, 10% completed 121,800 31 Direct materials, 155,000 units 620,000 741,800 31 Direct labor 90,000 831,800 31 Factory overhead 33,272 865,072 31 Goods transferred, 149,000 units ? 31 Bal., ? units, 45% completed ? Required: Inventory in process, July 1 $fill in the blank 8315eefaefa9fdb_25 Costs incurred in July fill in the blank 8315eefaefa9fdb_26 Total costs accounted for by the Roasting Department $fill in the blank 8315eefaefa9fdb_27 Costs allocated to completed and partially completed units: Inventory in process, July 1 balance $fill in the blank 8315eefaefa9fdb_28 To complete inventory in process, July 1 $fill in the blank 8315eefaefa9fdb_29 $fill in the blank 8315eefaefa9fdb_30 fill in the blank 8315eefaefa9fdb_31 Cost of completed July 1 work in process $fill in the blank 8315eefaefa9fdb_32 Started and completed in July fill in the blank 8315eefaefa9fdb_33 fill in the blank 8315eefaefa9fdb_34 fill in the blank 8315eefaefa9fdb_35 Transferred to Packing Department in July $fill in the blank 8315eefaefa9fdb_36 Inventory in process, July 31 fill in the blank 8315eefaefa9fdb_37 fill in the blank 8315eefaefa9fdb_38 fill in the blank 8315eefaefa9fdb_39 Total costs assigned by the Roasting Department