=+The following costs were charged to Work in Process—Sifting Department during December:

Direct materials transferred from Milling Department: 14,500 units $51,400 Direct labor 14,350 Factory overhead 7,125 During December, 14,800 units of flour were completed. Work in Process—Sifting Department on December 31 was 900 units, 75% completed.

Instructions Prepare a cost of production report for the Sifting Department for December, using the