White Diamond Flour Company manufactures flour by a series of three processes, beginning with wheat gran being introduced in the Milling Department. From the Milling Department, the materials pass through the sifting and packing 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

(750 units, 3/5 completed):

Direct materials (750 x $2.25) | $1688

Conversion (750 x 3/5 x $0.40) | 180

| $1868

The following costs were charged to work in process- sifting department during July:

Direct materials transferred from milling department:

16,400 units at $2.35 a unit | $38,540

Direct labor | 4,480

Factory overhead | 2,936

During July, 16,050 units of flour were completed. Work in Process- Sifting Department on July 31 was 1,100 units, 4/5 completed.

WHITE DIAMOND FLOUR COMPANY Cost of Production Report-Sifting Department For the Month Ended July 31, 2016 Equlvalent Unlts UNITS Whole Units Direct Materials Conversion Units charged to production Inventory in process, July 1 Received from Milling Department Total units accounted for by the Sifting Department 750 16400V 17,150| Units to be assigned costs: Inventory in process Juy 1 f completec) inventory in process, July 1 ( completed) Started and completed in July Transferred to Packaging Department in July Inventory in process, July 31 ( completed) Total units to be assigned costs 750 V 16,050