Tuction Repor ouma Instructions TA White Diamond Flour Company manufactures flour by a series of three processes, beginning with wheat grain being introduced in the Ming Department. From the Milling Department, the materials pass through the Sitting and Packaging departments, emerging as packaged refined Tour. The balance in the account Work in Process-Sifting Department was as follows on July 1: Work in Process-Sifting Department (900 units, 3/5 completed): Direct materials (900 $2.05) $1,845 Conversion (900 x 3/5 * $0.40) 216 $2,061 Tuction Repor ouma Instructions TA White Diamond Flour Company manufactures flour by a series of three processes, beginning with wheat grain being introduced in the Ming Department. From the Milling Department, the materials pass through the Sitting and Packaging departments, emerging as packaged refined Tour. The balance in the account Work in Process-Sifting Department was as follows on July 1: Work in Process-Sifting Department (900 units, 3/5 completed): Direct materials (900 $2.05) $1,845 Conversion (900 x 3/5 * $0.40) 216 $2,061