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 debit credit balance debit creditjuly. 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 ? prepare a cost of production report and identify the missing amounts for work in process—roasting department.

Doogan corporation makes a product with the following standard costs: standard quantity or hours standard price or rate direct materials 2.0 grams $ 7.00 per gram direct labor 1.6 hours $ 12.00 per hour variable overhead 1.6 hours $ 6.00 per hour the company produced 5,000 units in january using 10,340 grams of direct material and 2,320 direct labor-hours. during the month, the company purchased 10,910 grams of the direct material at $7.30 per gram. the actual direct labor rate was $12.85 per hour and the actual variable overhead rate was $5.80 per hour. the company applies variable overhead on the basis of direct labor-hours. the direct materials purchases variance is computed when the materials are purchased. the materials quantity variance for january is: