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-Sifting Department was as follows on July 1: Work in Process-Sifting Department (1,000 units, 3/5 completed): Direct materials (1,000 $2.15) $2,150 Conversion (1,000 3/5 $0.40) 240 $2,390 The following costs were charged to Work in Process-Sitting Department during July: Direct materiais transferred from Milling Department 16,700 units at $2.25 a unit Direct labor $37,575 4,540