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depktmerts, emerging as packulged refined flour. The balance in the acceum Werk in Process-SWsing Degartment was as follows on July 1: The follewing eosts weve charged to Work in Process-Sifing Degartinent during duly: he following costs were charged to Work in Process-Sifting Department during July: uring July, 15,100 units of flour were completed. Work in Process-Sifting Department on July 31 was 1,300 units, 4/5 completed. Required: 1. Prepare a cost of production report for the Sifting Department for July. 2. Joumalize 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 uses of the cost of production report and the results of part (3). \begin{tabular}{l} Cost per equivalent unit: \\ Total costs for July in Sifting Department \\ Total equivalent units \\ Cost per equivalent unit \\ Costs assigned to production: \\ Inventory in process, July 1 \\ \hline Costs incurred in July \\ \hline Total costs accounted for by the Sifting Department \\ \hline Costs allocated to completed and partially completed units: \\ \hline Inventory in process, July 1 -balance \\ \hline To complete inventory in process, July 1 \\ \hline Cost of completed July 1 work in process \\ \hline Started and completed in July \\ \hline Tuly 31 \\ \hline \end{tabular} Inventory in process, July 31 Total costs assigned by the Sifting Department Joumalize the entries for costs transferred from Miling to Sifing and the costs transferred from Sifhing to Packaging. Use the date July 31 for all journal entries. Determine the increase or decrease in the cost per equivalent unit from June to July for direct materials and conversion costs. rect materials: Onversion: Discuss the uses of the cost of production report and the results of part (3). e cost of production report may be used as the basis for allocating product costs between and - The report can also be used to contro sts by holding each department head responsible for the units entering production and the costs incurred in the department. Any difterences in unit product costs from one month to other, such as those in part (3), can be studied caretuly and any significant ditterences investigated. depktmerts, emerging as packulged refined flour. The balance in the acceum Werk in Process-SWsing Degartment was as follows on July 1: The follewing eosts weve charged to Work in Process-Sifing Degartinent during duly: he following costs were charged to Work in Process-Sifting Department during July: uring July, 15,100 units of flour were completed. Work in Process-Sifting Department on July 31 was 1,300 units, 4/5 completed. Required: 1. Prepare a cost of production report for the Sifting Department for July. 2. Joumalize 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 uses of the cost of production report and the results of part (3). \begin{tabular}{l} Cost per equivalent unit: \\ Total costs for July in Sifting Department \\ Total equivalent units \\ Cost per equivalent unit \\ Costs assigned to production: \\ Inventory in process, July 1 \\ \hline Costs incurred in July \\ \hline Total costs accounted for by the Sifting Department \\ \hline Costs allocated to completed and partially completed units: \\ \hline Inventory in process, July 1 -balance \\ \hline To complete inventory in process, July 1 \\ \hline Cost of completed July 1 work in process \\ \hline Started and completed in July \\ \hline Tuly 31 \\ \hline \end{tabular} Inventory in process, July 31 Total costs assigned by the Sifting Department Joumalize the entries for costs transferred from Miling to Sifing and the costs transferred from Sifhing to Packaging. Use the date July 31 for all journal entries. Determine the increase or decrease in the cost per equivalent unit from June to July for direct materials and conversion costs. rect materials: Onversion: Discuss the uses of the cost of production report and the results of part (3). e cost of production report may be used as the basis for allocating product costs between and - The report can also be used to contro sts by holding each department head responsible for the units entering production and the costs incurred in the department. Any difterences in unit product costs from one month to other, such as those in part (3), can be studied caretuly and any significant ditterences investigated