Blue Ribbon Flour Company manufactures flour by a series of three processes, beginning in the Milling Department. From the Milling Department, the materials pass through the Sifting and Packaging departments, emerging as packaged refined flour.

The balance in the account Work in ProcessSifting Department was as follows on May 1:

Work in ProcessSifting Department (1,500 units, 75% completed)

$3,400

The following costs were charged to Work in ProcessSifting Department during May:

Direct materials transferred from Milling Department: 18,300 units	$32,600
Direct labor	14,560
Factory overhead	7,490

During May, 18,000 units of flour were completed and transferred to finished goods. Work in ProcessSifting Department on May 31 was 1,800 units, 75% completed.

Required:

Prepare a cost of production report for the Sifting Department for May, using the average cost method.

Blue Ribbon Flour Company
Cost of Production ReportSifting Department
For the Month Ended May 31
Unit Information
Units charged to production:
Inventory in process, May 1	fill in the blank 1
Received from Milling Department	fill in the blank 2
Total units accounted for by the Sifting Department	fill in the blank 3
Units to be assigned costs:
	Whole Units	Equivalent Units of Production
Transferred to Packaging Department in May	fill in the blank 4	fill in the blank 5
Inventory in process, May 31	fill in the blank 6	fill in the blank 7
Total units to be assigned costs	fill in the blank 8	fill in the blank 9
Cost Information
Cost per equivalent unit:
	Costs
Total costs for May in Sifting Department	$fill in the blank 10
Total equivalent units	fill in the blank 11
Cost per equivalent unit	$fill in the blank 12
Costs assigned to production:
Inventory in process, May 1	$fill in the blank 13
Costs incurred in May	fill in the blank 14
Total costs accounted for by the Sifting Department	$fill in the blank 15
Costs allocated to completed and partially completed units:
Transferred to Packaging Department in May	$fill in the blank 16
Inventory in process, May 31	fill in the blank 17
Total costs assigned by the Sifting Department	$fill in the blank 18