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gnment/takeAssignmentMain.do?invoker=&takeAssignmentSessionLocator=&inprogress=false Equivalent units and related costs; cost of production report; entries Instructions Chart of Accounts Cost of Production Report Journal 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 Milling Department, the materials pass through the Sitting 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-Sitting Department (700 units, 3/5 completed) Direct materials (700 * $2.05) $1,435 Conversion (700 * 3/5 * $0.50) 210 $1,645 Units charged to production: Instructions Chart of Accounts Cost of Production Report Journal HI = Chart of Accounts Final Questions 3. Determine the increase or decrease in the cost per equivalent unit from June to July for direct materials and conversion costs. Round your answers to the nearest cent. Direct materials: $ Conversion: $ 4. The cost of production report may be used as the basis for allocating product costs between and The report can also be used to control costs by holding each department head responsible for the units entering production and the costs incurred in the department. Any differences in unit product costs from one month to another, such as those in part (3), can be studied carefully and any significant differences investigated