WHITE DIAMOND FLOUR COMPANY Cost of Production Report-Sifting Department For the Month Ended July 31 Whole Units UNITS Units charged to production: Inventory in process, July 1 Received from Milling Department Total units accounted for by the Sitting Department Units to be assigned costs: Inventory in process, July 1 (3/5 completed) Started and completed in July Transferred to Packaging Department in July Inventory in process, July 31 (4/5 completed) Total units to be assigned costs 800 16,400 17,200 800 Equivalent Units Direct Materials OV Conversion CORTS Cot per un Tal costs for Judy in Sitting Dipert Total valent unt Cost per equivalent un Colaged to production CoinJy To coels accounted for by the Sing Department Colocated to completed and partly compus Inventory in process Jayce To complete inventory Aly Cost of completed July 1 work in process Started and competed in July Transfered to Packaging Department in My Inventory sy 31 Check My Work Direct Materi $38,540 16,400- 12.35 50W $7425 16.500 50.45 $144 8 Total $1,900 45.965 147.MY $1.992 140 $2.130 Previous WHITE DIAMOND FLOUR COMPANY Cost of Production Report-Sifting Department For the Month Ended July 31 Whole Units UNITS Units charged to production: Inventory in process, July 1 Received from Milling Department Total units accounted for by the Sitting Department Units to be assigned costs: Inventory in process, July 1 (3/5 completed) Started and completed in July Transferred to Packaging Department in July Inventory in process, July 31 (4/5 completed) Total units to be assigned costs 800 16,400 17,200 800 Equivalent Units Direct Materials OV Conversion CORTS Cot per un Tal costs for Judy in Sitting Dipert Total valent unt Cost per equivalent un Colaged to production CoinJy To coels accounted for by the Sing Department Colocated to completed and partly compus Inventory in process Jayce To complete inventory Aly Cost of completed July 1 work in process Started and competed in July Transfered to Packaging Department in My Inventory sy 31 Check My Work Direct Materi $38,540 16,400- 12.35 50W $7425 16.500 50.45 $144 8 Total $1,900 45.965 147.MY $1.992 140 $2.130 Previous