please help me with question #3. i can not figure out cost per equivalent unit. thank you so much !

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-Sitting Department was as follows on July 1: Work in Process-Sifting 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 Miling Department 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-Sitting Department on July 31 was 1,100 units, completed. Required: 1. Prepare a cost of production report for the Sitting Department for July 2. Journalize the entries for costs transferred from Miling to Sitting and the costs transferred from Sitting to Packaging. Refer to the Chart of Accounts for correct wording of account titles 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) 1. Prepare a cost of production report for the Sitting Department for July WHITE DIAMOND FLOUR COMPANY Cost of Production Report-Sifting Department For the Month Ended July 31 Equivalent Units UNITS Whole Units Direct Materials Conversion Units charged to production: Inventory in process, July 1 900 Received from Milling Department 15,700 Total units accounted for by the Sifting Department 16,600 Units to be assigned costs: Inventory in process, July 1 (3/5 completed) 900 0 360 Started and completed in July 14,600 14,600 14,600 Transferred to Packaging Department in July 15,500 14,600 14,960 Inventory in process, July 31 (4/5 completed) 1,100 1,100 880 Total units to be assigned costs 16,600 15,700 15,840 Costs COSTS Direct Materials Conversion Total Cost per equivalent unit: Total costs for July in Sifting Department $33,755 $7,128 15,700 15,840 Total equivalent units Cost per equivalent unit Costs assigned to production: $2.15 $0.45 Inventory in process, July 1 $2,061 Costs incurred in July 40,883 $42,944 Total costs accounted for by the Sifting Department Cost allocated to completed and partially completed units: Inventory in process, July 1 balance $2,061 To complete inventory in process, July 1 $0 $162 162 Cost of completed July 1 work in process $2,223 Started and completed in July 31,390 6,570 37,960 Transferred to Packaging Department in July $40,183 Inventory in process, July 31 2,365 396 2.761 Total costs assigned by the Sifting Department S42,944 2. Journalize the entries for costs transferred from Miling to Sifting and the costs transferred from Sifting to Packaging. Refer to the Chart of Accounts for correct wording of account titles How does grading work? PAGE 10 JOURNAL Score: 51/51 ACCOUNTING EQUATION DATE DESCRIPTION POST. REF DEBIT CREDIT ASSETS LIABILITIES EQUITY 1 33,755.00 2 33,755.00 1 Jul. 31 Work in Process-Sifting Department Work in Process-Milling Department Jul. 31 Work in Process-Packaging Department Work in Process-Sifting Department 3 40,183.00 4 40,183.00 3. Determine the increase or decrease in the cost per equivalent unit from June to July for direct materials and conversion costs. Direct materials: $2.15 X Increase $0.45 X Increase Conversion: Points: 2/4 4. The cost of production report may be used as the basis for allocating product costs between Work in Process and Transferred-Out (or Finished) Goods The report can also be used to control costs by holding each department head responsible for the units entering production and the costs incurred in the department. Any differences in unit product costs from one month to another, such as those in part (3), can be studied carefully and any significant differences investigated. Points: 2/2 Feedback Check My Work 3. Compare the costs per equivalent unit for June and July 4. Review the benefits of the cost of production report