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: Work in Process-Sifting Department (800 units, 3/5 completed): Direct materials (800 $2.15) $1,720 Conversion (800 3/5 $0.40) 192 $1,912 The following costs were charged to Work in Process-Sifting Department during July: Direct materials transferred from Milling Department: 16,700 units at $2.25 a unit $37,575 Direct labor 4,540 Factory overhead 3,020 During July, 16,400 units of flour were completed. Work in Process-Sifting Department on July 31 was 1,100 units, 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 equivalent, unit answers to two decimal places.