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 For the Month Ended July 31, 2016 Units UNITS Whole Unlts Direct Units to production 16,400 17,150V Received from Milling Department Units to be assigned costs: 750V in July Transferred to Packaging Department in July 16,050 V Inventory in process, July 31 (3 completed)