Need help filling in the Final Blank boxes for PR 20-3A

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pter 20 Process Cost Systems PR 20-3A Equivalent units and related costs; cost of productio report entries manufactures flour by a series of three White Diamond Flour Company the ng Department. From the M with wheat grain bei introduced sifting and Packaging departments Department, the materials pass through the emer as refined flour work in Process-sifting Department was f The balance account as July 1, 2016: Work in Process--Sifting Department (900 units, completed) Direct materials (900 x $2.05) $1,845 Conversion (900 x x $0.40) $2,06 The following costs were charged to work in Process-sifting Department du g July Direct materials transferred from Milling Department 15,700 units at $2.15 a unit $33,755 Direct labor 4,420 Factory overhead 2,708 15,500 units of flour were completed. Work in Process-sifting Department on July 31 was 1,100 units, completed. Instructions 1. Prepare a cost of production report for the Sifting Department for July 2. Journalize the entries for costs transferred from M ng to Sifting and the costs trans ferred from Sifting to Packaging 3. Determine the increase or decrease in the cost per equivalent unit from June for direct materials and conversion costs Discuss the uses of the cost of production report results of part and the PR 20-4A work in process account data for two months; cost of production oB reports Hearty soup Co. uses a process cost system to record the costs of processing prod requires the cooking and filling processes. Materials are entered from the cooking of the fi April 1 and debits to the account The inventory of work in process- during April 2016 were as follows Bal, 800 units, 30% completed Direct materials (800 x $4.30) Conversion (800 x 30% x$1.75 3,440 420 From Cooking Department, 800 units Direct labor $34,320 Factory overhead During April 8,562