White Diamond Flour Company manufactures flour by a series of three processes, beginning with wheat grain being introduced in the Miling Department. From the Miling Department, the materials pass through the Sifting and Packaging departments, emerging as packaged refined flour. The balance in the account Work in Process-Sitting 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 $0.50) 240 $1,900 The following costs were charged to Work in Process-Siting Department during July Direct materials transferred from Milling Department 15,500 units at $2.25 a unit Direct labor Factory overhead $34,875 4,540 4,016 During July, 15,000 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