White Diamond Flour Company manufactures four by a series of three processes, begring with wheat grain being induced in the Miling Department From the Ming Department, the matens pass through the Sifting and Packaging departments, emerging as packaged refined four The balance in the account Work in Process-Sting Department was as follows on July 1 Work in Process-Sitting Department (900 units 35 completed) Direct materials (900x5205) $1,045 Conversion (90035-50.40) 216 $2,061 The following costs were charged to Work in Process Sitting Department during July Drect materials transdemed from Ming Department 15,700 units at $215 au $33.755