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 Sitting and Packaging departments, emerging as packaged refined flour. The balance in the account Work in Process-Sitting Department was as follows on July 1 : The following costs were charged to Work in Process-Sifting Department during July: During July, 15,100 units of flour were completed. Work in Process-Sifting Department on July 31 was 1,300 units, 4/5 completed. Required: 1. Prepare a cost of production report for the Sifting Department for July. If an amount is zero, enter " 0 ". Round your cost per unit answers to the nearest cent and final answers to the nearest dollar amount. 2. Journalize the entries for costs transferred from Milling to Sifting and the costs transferred from Sining to Packaging. Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for spaces or joumal explanations. Every line on a journal pege is used for debit or credit entries. Do not add explanations or skip a line between journal entries CHART OF ACCOUNTS White Diamond Flour Company General Ledger 152 Factory Overhead-Sitting Department = 534 Supplies Expense 153 Factory Overhead-Packaging Department 540 Administrative Expenses 161 Finished Goods 561 Depreciation Expense-Factory. 171 Supplies 172 Prepaid Insurance 590 Miscellaneous Expense 173 Prepaid Expenses 181 Land 710 Interest Expense 191 Factory 192 Accumulated Depreciation-Factory LIABILITIES I 210 Accounts Payable 221 Utilities Payable 231. Notes Payable 236 Interest Payable LIABILITIES 210 Accounts Payable 221 Utllities Payable 231 Notes Payable 236 Interest Payable 251 Wages Payable EQUITY 311 Common Stock 340 Retained Eamings 351 Dividends 390 Income Summary Cost per equivalent unit: Inventory in process, July 1 Costs incurred in July Total costs accounted for by the Sifting Department Costs ailocated to completed and partially completed units: Inventory in process, July 1-balance Total costs accounted for by the Sifting Department Costs allocated to completed and partially completed units: Inventory in process, July 1-balance 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