White Diamond Flour Company manufactures flour by a series of three processes, beginning with wheat grain being introduced in the Milling Department. Fr packaged refined flour The balance in the account Work in Process-Sifting Department was as follows on July 1: Work in Process-Sitting Department (700 units, 3/5 completed) Direct materials (700 * $2.35) $1,645 Conversion (700 x 3/5 x $0.30) 126 $1.771 The following costs were charged to Work in Process-Sitting Department during July: Direct materials transferred from Miling Department 15,700 units at $245 a unit $38,465 Direct labor 4.480 Factory overhead 1,022 During July 15,100 units of flour were completed. Work in Process-Siring Department on July 31 was 1,300 units, 4/5 completed Instructions Cost of Production Report 1. Prepare a cost of production report for the Sining Department for July if an amount is zero, enter "O". Round your cost per unit answers to the nearest centar WHITE DIAMOND FLOUR COMPANY Cost of Production Report-Sifting Department For the Month Ended July 31 Equivalent Units UNITS Whole Units Direct Materials Conversion 700 15.700 V 16,400 V 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 Feedback Cost of Production Report Costs COSTS Direct Materials Conversion Total Dost per equivalent unit: Total costs for July in Sitting Department 5 $ Total equivalent units Cost per equivalent unit Costs assigned to production: Inventory in process, July 1 Costs incurred in July $ $ Total costs accounted for by the Sining Department Costs allocated to completed and partially completed units Inventory in process, July -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 Siting Department $ $ S Check My Work WWE 10 JOURNAL Score: 51 ACCUELATION ASSETS LABELS DATE DESCRIPTION POST RST DOIT CREDIT 3. Determine the increase or decrease in the caet per equivalent unit from June to July for direct materials and conversion costs. Round your answers to the nearest cont. Direct materiais: $ Conversion 5 1