WHITE DIAMOND FLOUR COMPANY Cost of Production Report Sifting Department For the Month Ended July 31, 2016 UNITS Equivalent Units Whole Units Direct Materials Conversion Units charged to production Inventory in process, July 1 900 15,700 Received from Milling Department Total units accounted for by the Sifting Department 16,600 Units to be assigned cost Inventory in process, July 1 complete) Started and completed in July Transferred to Packaging Department in July Inventory in process, July 31 complete) Total units to be assigned cost COSTS Costs Total Direct Materials Conversion Costs per equivalent unit Total costs for July in Sifting Department 1,845 216 Total equivalent units Cost per equivalent unit 0.45 Costs assigned to production Inventory in process, July 1 Costs incurred in July Total costs accounted for by the Sifting Department osts allocated to compl eted and partial y completed units Inventory in process, July 1 To complete inventory in process, July 1 Cost of completed July 1 work in process Started and completed in July Transferred to Packaging Department in July Inventory in process, July 31 Total costs assigned by the Sifting Department WHITE DIAMOND FLOUR COMPANY Cost of Production Report Sifting Department For the Month Ended July 31, 2016 UNITS Equivalent Units Whole Units Direct Materials Conversion Units charged to production Inventory in process, July 1 900 15,700 Received from Milling Department Total units accounted for by the Sifting Department 16,600 Units to be assigned cost Inventory in process, July 1 complete) Started and completed in July Transferred to Packaging Department in July Inventory in process, July 31 complete) Total units to be assigned cost COSTS Costs Total Direct Materials Conversion Costs per equivalent unit Total costs for July in Sifting Department 1,845 216 Total equivalent units Cost per equivalent unit 0.45 Costs assigned to production Inventory in process, July 1 Costs incurred in July Total costs accounted for by the Sifting Department osts allocated to compl eted and partial y completed units Inventory in process, July 1 To complete inventory in process, July 1 Cost of completed July 1 work in process Started and completed in July Transferred to Packaging Department in July Inventory in process, July 31 Total costs assigned by the Sifting Department