White Diamond Flour Company manufactures flour by a series of three processes, beginning with wheat grain being introduced in the Milling Department. From the Milling Department, the materials pass through the Sifting and Packaging departments, emerging as packaged refined flour. The balance in the account Work in Process- Sifting Department was as follows on July 1, 2016: Work in Process-Sifting Department (900 units, completed) Direct materials (900 x $2.05) $1,845 216 Conversion (900 x 5 x $0.40) $2,061 The following costs were charged to work in Process-Sifting Department during July: 15,700 units at $2.15 a unit $33,755 Direct Labor 4,420 2,708 Factory overhead During July, 15,500 units of flour were completed. Work in Process-Sifting Department on July 31 was 1,100 units, 5 completed. White Diamond Flour Company manufactures flour by a series of three processes, beginning with wheat grain being introduced in the Milling Department. From the Milling Department, the materials pass through the Sifting and Packaging departments, emerging as packaged refined flour. The balance in the account Work in Process- Sifting Department was as follows on July 1, 2016: Work in Process-Sifting Department (900 units, completed) Direct materials (900 x $2.05) $1,845 216 Conversion (900 x 5 x $0.40) $2,061 The following costs were charged to work in Process-Sifting Department during July: 15,700 units at $2.15 a unit $33,755 Direct Labor 4,420 2,708 Factory overhead During July, 15,500 units of flour were completed. Work in Process-Sifting Department on July 31 was 1,100 units, 5 completed