Joshua Flour Company manufactures flour by a series of three processes, beginning 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 ProcessSifting Department was as follows on March 1:

Work in ProcessSifting Department (3,200 units, 75% completed)

$3,500

The following costs were charged to Work in ProcessSifting Department during March:

Direct materials transferred from Milling Department: 14,500 units		$51,400
Direct labor		13,325
Factory overhead		5,125

During March, 14,900 units of flour were completed. The balance of Work in ProcessSifting Department on March 31 was 2,800 units, 50% completed.

Required:

Prepare a cost of production report for the Sifting Department for March, using the weighted average cost method.

Joshua Flour Company
Cost of Production Report-Sifting Department
For the Month Ended March 31
Units	Units	Equivalent Units of Production
Units charged to production:
Inventory in process, March 1
Received from Milling Department
Total units accounted for by the Sifting Department
Units to be assigned cost:
Transferred to Packaging Department in March
Inventory in process, March 31
Total units to be assigned cost
Costs
Unit costs:
Total costs for March in Sifting Department		$
Total equivalent units		/
Cost per equivalent unit		$
Costs charged to production:
Inventory in process, March 1		$
Costs incurred in March
Total costs accounted for by the Sifting Department		$
Costs allocated to completed and partially completed units:
Transferred to Packaging Department in March		$
Inventory in process, March 31
Total costs assigned by the Sifting Department		$