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-Sitting Department (900 units, 3/5 completed): Direct materials (900 x $2.05) $1,845 Conversion (900x3/5x $0.40) 216 $2,061 The following costs were charged to Work in Process-Sitting Department during July: Direct materials transferred from Milling Department 15,700 units at $2.15 a unit Direct labor Factory overhead $33,755 4,420 2,708 During July, 15,500 units of flour were completed. Work in Process-Sifting Department on July 31 was 1,100 units, 4/5 completed.