Instructions White Diamond Flour Company manufactures flour by a series of three processes, beginning with wheat grain being introduced in the materials pass through the Sifting 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-Sifting Department (750 units, 3/5 completed): Direct materials (750 x $2.25) Conversion (750 x 3/5 x $0.40) $1,688 180 $1,868 The following costs were charged to Work in Process-Sifting Department during July Direct materials transferred from Milling Department 16,400 units at $2.35 a unit Direct labor Factory overhead $38,540 4,480 2,936