Instructions White Diamond Flour Company manufactures four by a series of three processes, beginning with wheat grain being introduced in the Milling Department. From the Miling Department, the materials pass through the Siting 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-Siting Department (900 units, 3/5 completed): Direct materials (900 $2.05) $1,845 Conversion (900 3/5 $0.40) 216 $2.061 The following costs were charged to Work in Process-Sifting 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