Pr During July, 15,500 units of flour were completed. Work in on July 31 was 1,100 units, % completed. Instructions 1. Prepare a cost of production report for the Sifting I 2. Journalize the entries for costs transferred from Milling to Factory Sifting Department for July from Milling to Sifting and the to Sifting and the conn and tive cons ferred from Sifting to Packaging. unit from y 3, Determine the increase or decrease in the cost per equivalent u- Discuss the uses of the cost of production repot and the PR 18-4A Work in process account data for two months; cost of prod and the resulis of pan Dan for direct materials and conversion costs. ot pan i process cost system to record the costs of pru requires the cooking and filling processes. Materials are entered from at the beginning of the filling process. The inventory of Work in April 1 and debits to the account during April 2016 were as follows Transferred to d goods in April, reports Hearty Soup Co. uses a entered from the cooking from the cook ing Bal, 800 units, 30% completed: Direct materials (800 S430) Conversion (800 x 30% $1.75) $ 3,440 420 $ 3,860 3.860 From Cooking Department, 7,800 units$34,3 Direct labor Factory overhead 7,800 units $34,320 8,562 6,387 During April, 800 units in process on April 1 were completed, and of the entering the department, all were completed except 550 units that were 90% mut complte Charges to Work in Process-Filling for May were as follows: From Cooking Department, 9,600 units$44,160 12,042 6,878 Direct labor Factory overhead During May, the units in process at the beginning of the month were com the 9,600 units entering the department, all were completed except 300 units that we 35% completed. Instructions 1. Enter the balance as of April 1, 2016, in a four-column account for Work in Proces pleted, and d Filling. Record the debits and the credits in the account for April. Construct a co production report, and present computations for determining (a) equivalent unts d production for materials and conversion, (b) costs per equivalent unit, (C) cost of good