PR 17-3A Equivalent units Obi. 2, 3. 4 entries white Diamond Flour Company manufactures with wheat grain being introdu materials pass through the and related costs; cost of production report: flour by a series of three processes, beginning ced in the Milling Department. From the Milling Department, the fting and Packaging departments, emerging as packaged refined Hour s Packaging depa unt work in Process-Sifting Department was as follows on July Work in Process-Sifting Department (900 units /scompleted): Direct materials (900 $2.05) Conversion (900 ,/s $0.40) $1,845 $2,061 Were charged to Work in Process-sifting Department during July: Direct materials transferred from Milling Department Direct labor Factory overhead $33,755 4,420 2,708 15,700 units at $2.15 a unit uring July, 15,500 uni ly 31 was 1,100 units, completed. structions ts of flour were completed. Work in Process-Sifting Department Prepare a cost of production report for the Sifting Department for Journalize the rom Sifting to Packaging. etermine the irect materials and conversion costs. entries for costs transferred from Milling to Sifting and the costs trarns increase or decrease in the cost per equivalent unit from June to Discuss the uses of the cost of production report and the results of part