eBook Calculator Equivalent units and related costsi cost of proxluction report; entries Cost of Production Report Journal Final Questions manufactures flour by a sesies of three processes, beginning with wheat grain being introduced in the Mling Department From the Miling Department, the materials White Diamond Flour Company pass through the Siting and Packaging departments, emerging as packaged refined flour The balance in the account Work in Process-Siting Department was as fellows on July 1, 2016 Work in Process Sifting Department (rso unts. completed) Direct materials (750 $2 25) $1,688 Conversion(750 ? SO 40) 180 $1,068 The tolloving costs were charged to Work in Process-Sifting Department during July Direct materials transferred from Milling Department 38,540 16,400 units al $2 35 a unit Previous All work saved