1. Prepare a cost of production report for the Sifting Department for July WHITE DIAMOND FLOUR COMPANY Cost of Production Report-Sifting Department For the Month Ended July 31, 2016 Equivalent Units UNITS Whole Units Direct Materials Conversion Units charged to production Inventory in process, July 1 Received from Milling Department Total units accounted for by the Sifting Department Units to be assigned costs Inventory in process, July 1 ( completed) Started and completed in July Transferred to Packaging Department in July Inventory in process, July 31 completed) Total units to be assigned costs 900V 15,700V 16,600V 900V 14,600 15,500 1,100V 16,600 0 360V 14,600 14,960 14,600 14,600 1,100V 15,700V 880 | 15,840V