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 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 (1,000 units, 3/5 completed): Direct materials (1,000 x $2.15) $2,150 Conversion (1,000 x 3/5 x $0.40) 240 $2,390 The following costs were charged to Work in Process-Sifting Department during July Direct materials transferred from Milling Department 16,700 units at $2.25 a unit Direct labor Factory overhead $37,575 4,540 3,056 During July, 16,600 units of flour were completed. Work in Process-Sifting Department on July 31 was 1,100 units, 4/5 completed Required: 1 Prepare a cost of production report for the Sifting Department for July. If an amount is zero, enter "0" Round your cost per unit answers to the nearest cent and final answers to the nearest dollar amount. 2. Journalize the entries for costs transferred from Milling to Sifting and the costs transferred from Sifting to Packaging. Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for spaces or journal explanations Every line on a journal page is used for debit or credit entries. Do not add explanations or skip a line between journal entries.