White Diamond Flour Company manufactures four 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 Sitting and Packaging departments, emerging as packaged refined flour. The balance in the account Work in Process-Siting Department was as follows on July 1: Work in Process-Sifting Department (900 units, 3/5 completed) Direct materials (900 $2.05) $1,845 Conversion (900x3/5 $0.40) 216 $2,061 The following costs were charged to Work in Process-Sitting Department during July Direct materials transferred from Milling Department 15,700 units at $2.15 a unit Drect labor Factory overhead $33,755 4,420 2,706 During July, 15,500 units of four were completed. Work in Process-Siting Department on July 31 was 1,100 units, 45 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 the nearest cent 2. Journalize the entries for costs transferred from Miling to Sitting and the costs transferred from Sifting to Packaging Refer to the chart of