PR 3-3A Equivalent units and related costs; cost of production report; entries White Star 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?Sifting Department was as follows on May 1, 2012: Work in Process?Sifting Department (800 units, ? completed): Direct materials (800 $2.25) $1,800 Conversion (800 x 3/5 x $0.65) 312 TOTAL $2,112 The following costs were charged to Work in Process?Sifting Department during May: Direct materials transferred from Milling Department: 14,200 units at $2.35 a unit $33,370 Direct labor 6,100 Factory overhead 3,924 During May, 14,000 units of flour were completed. Work in Process?Sifting Department on May 31 was 1,000 units, ? completed. Instructions 1. Prepare a cost of production report for the Sifting Department for May. 2. Journalize 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 April to May for direct materials and conversion costs. I will attach my excel worksheet that I am having problems filling out with the above information.

Problem 20-3A Name: Christine Podvasnik Section: Err:522 Err:522 Key Code: [Key code here] Instructions Answers are entered in the cells with gray backgrounds. Cells with non-gray backgrounds are protected and cannot be edited. ### Enter a zero in cells you would otherwise leave blank. 1. WHITE STAR FLOUR COMPANY Cost of Production Report - Sifting Department For the Month Ended May 31, 2012 UNITS Equivalent Units Direct Materials Conversion Whole Units Units charged to production: Inventory in process, May 1 Received from Milling Department Total units accounted for by the Sifting Department ### ### ### Units to be assigned cost: Inventory in process, May 1 ( ### complete) Started and completed in May Transferred to Packaging Department in May ### ### ### ### ### ### ### ### ###