Please advise on questions 3 and 4 and check the work on 1 and 2.

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, 2016:

Work in Process-Sifting Department
(900 units, completed):
Direct materials (900 $2.05)	$1,845
Conversion (900 $0.40)	216
	$2,061

The following costs were charged to Work in Process-Sifting Department during July:

15,700 units at $2.15 a unit	$33,755
Direct Labor	4,420
Factory Overhead	2,708

During July, 15,500 units of flour were completed. Work in Process-Sifting Department on July 31 was 1,100 units, completed.

Required:

1. Prepare a cost of production report for the Sifting Department for July.

2. Journalize the entries for costs transferred from Milling to Sifting and the costs transferred from Sifting to Packaging.

3. Determine the increase or decrease in the cost per equivalent unit from June to July for direct materials and conversion costs.

4. Discuss the used of the cost of production report and the results of part (3).

Results for numbers 1 and 2.

Units accounted for:
Particulars	Units
Opening WIP	900
Received from milling department	15700
Total units to be accounted	16600
Equivalent Units:
Particulars	Whole Units	Direct Materials	Conversion
Opening inventories	900		360
Started and completed	14600	14600	14600
Transferred	15500	14600	14960
Ending WIP	1100	1100	880
Total units to be assigned costs	16600	15700	15840
Particulars	Direct Materials	Conversion Cost
Total costs	33755	7128
Equivalent units	15700	15840
Cost per equivalnet unit	2.15	0.45
Particulars	Direct Material	Conversion Cost	Total
Opening inventory			$2,061
Opening WIP		$162	$162
Started and completed	$31,390	$6,570	$37,960
Transferred out			$40,183
Ending WIP	$2,365	$396	$2,761
Total cost assigned			$42,944
Account Title and Explanation	Debit	Credit
Work in Process - Shifting	$33,755
Work in Process- Milling		$33,755
Finished Goods- Packing	$40,183
Work in Process - Shifting		$40,183