Equivalent units and related costs; cost of production report; entries ctions Chart of Accounts Cost of Production Report Journal Final Questions Instructions While Diamond Flour Company manufactures four by a series of three processes, beginning with wheat grain being introduced in the Milling Department. From the Milling Department the materials pass through the Siffing and Packaging departments, emerging as packaged refined flour. The balance in the account Work in Process-Sitting Department was as follows on July 1: Work in Process-Sifting Department (700 units, 3/5 completed) Drect materials (700 $2.35) $1,645 Conversion (700 3/5 $0.30) 126 $1,771