PR 21-3B Equivalent units and related costs; cost of production report; entries objs. 2, 3, 4 Angel White Flour Company manufactures flour by a series of three processes, begin- ning with wheat grain being introduced in the Milling Department. From the Milling Department, the materials pass through the Sifting and Packaging departments, emerg- ing as packaged refined flour. The balance in the account Work in Process-Sifting Department was as follows on August 1, 2010: Work in Process-Sitting Department (12,000 units, completed): Direct materials (12,000 x $2.35) Conversion (12,000 x % x $0.70) $28,200 5,040 $33,240 2. Transferred to Packaging Dept., $1,000,460 NEL