Equivalent units and related costs; cost of production report; entries Instructions Chart of Accounts Cost of Production Report Journal Final Questions Instructions White Diamond Flour Company manufactures flour by a series of three processes, beginning with wheat grain being introduced in the Milling Department. From the Miling Department, the materials pass through the Sitting and Packaging departments, emerging as packaged refined flour The balance in the account Work in Process-Sifting Department was as follows on July 1 Work in Process Sitting Department (800 units, 3/5 completed) Direct materials (800 x $225) $1,800 Conversion (800 x 3/5 * $0.40) 192 $1,992 The following costs were charged to Work in Process-Sitting Department during July D Direct materials transferred from Miling Department 16.400 units at $2.35 a unit $38,540 Direct labor 4.480