refined flour. The balance in the account Work in Process-Sifting Department was as follows on July 1: The following costs were charged to Work in Process-Sifting Department during July: During July, 15,050 units of flour were completed. Work in Process-Sifting Department on July 31 was 1,300 units, 54 completed. Required: 1. Prepare a cost of production report for the Sifting Department for July. If an amount is zero, enter "O". Round your Cost per equivalent unit answers to two decimal places. 2. Journalize the entries for costs transferred from Milling to Sifting and the costs transferred from Sifting to Packaging. Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for journal explanations. Every line on a journal page is used for debit or credit entries. CNOW journals will automatically indent a credit entry when a credit amount is entered. 3. Determine the increase or decrease in the from June to July for direct materials and conversion costs. Enter all amounts as positive numbers. Round your answers to two decimal places. 4. Discuss the uses of the cost of production report and the results of part (3). White Diamond rlour Company iswers to two decimal places. page is used for debit or credit entries. CNOW journals will automatically indent a credit entry when a credit amount is entered. Direct materials: Conversion: The cost of production report may be used as the basis for allocating product costs between and The report can also be used to control costs by holding each department head responsible