Flour Company manufactures flour by a series of three processes, beginning with wheat grain being introduced in the Miling Department From the Miling Department, the materials pass through the Sifting and Packaging departments, emerging as packaged refined flour The balance in the account Work in Process-Sithing Department was as follows on July 1, 2016 Work in Process-Sifting Department (7S0 units, 3 completed) Direct materials (750$2.25) $1,688 Conversion (750 x $0.40) 180 $1,868 The following costs were charged to Work in Process-Sifting Department during July Direct materials transferred from Miting Department 16,400 units at $2. 35 a unit Direct labor Factory overhead $38,540 4.480 2,936 Previous Check My Work All work saved 31 PM ?10 2b