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emerging as packaged refined four: The balance in the aocount Work in Process-Sing Deparment was as tollows on July t: The folowing costs were charpod bo Work in Process Sting Departwent duting July! Duing Jiy, 15,100 unita of four were compieted. Weak in Process-biting Department on dey at was 1.300 unts. 31 compiesed. Requires: ansners to two decinat pinees. 1. Prepare a cost of production report for the Sifting Department for July. If an amount is zero, enter " 0 ". Round your Cost per equivalent unit answers to two decimal pt Cost per equivalent unit: \begin{tabular}{l|r|r|} \hline Total costs for July in Sifting Department & $37,130 & $5,523 \\ \hline Total equivalent units & 15,800 & 15,780 \\ \hline Cost per equivalent unit & $2.35 & $0.35 \\ \hline \end{tabular} Costs assigned to production: Inventory in process, July 1 Costs incurred in July Total costs accounted for by the Sifting Department \begin{tabular}{|r|} \hline$1,458 \\ \hline 42,653 \\ \hline$44,111 \\ \hline \end{tabular} Cost allocated to completed and partially completed units: Inventory in process, July 1 balance To complete inventory in process, July 1 Cost of completed July 1 work in process Started and completed in July Transferred to Packaging Department in July Inventory in process, July 31 Total costs assigned by the Sifting Department