White Diamond Flour Company manufactures four by a series of three processes, beginning with wheat grain being introduced in the Milling Department. From the Milting Department, the materials pass through the sitting and Packaging departments, emerging as packaged retined flour The balance in the account Work in Process Sifting Department was as follows on July 1: Work in Process-Sitting Department (B00 units, 3/5 completed) Direct materials (800 - $2.05) Conversion (100 * 35 30 50) 240 $1,540 $1.880 The following costs were charged to Work in Process-Sifting Department during July Direct materials transferred from Milling Department: $38,270 17.800 units at $2.15 a unit Direct labor 4,440 Factory overhead 5,361 During July, 17. 100 units of flour were completed. Work in Process-Sitting Department on July 31 was 1,500 units, completed WHITE DIAMOND FLOUR COMPANY Cost of Production Report-Sifting Department For the Month Ended July 31 Equivalent Units UNITS Whole Units Direct Materials Conversion Units charged to production Inventory in process, July 1 800 Received from Milling Department 17,800 Total units accounted for by the Sitting Department 18,600 320 0 V 800 16,300 16,300 16,300 Units to be assigned costs Inventory in process, July 1 (3/5 completed) Started and completed in July Transferred to Packaging Department in July Inventory in process, July 31 (475 completed) Total units to be assigned costs 16.620 17.100 16,300 1.200 1,500 1,500 18.600 17 800 17.820 Costs COSTS Conversion Total Direct Materials Cost per equivalent unit Total costs for July in Sitting Department Total equivalent units $38,270 V 5 17.800 17 820 Cost per equivalent unit $2.15 Costs assigned to production inventory in process, July 1 51.880 Costs incurred in July Total costs accounted for by the Sifting Department $ Cost allocated to completed and partially completed units Inventory in process, July 1 balance To complete inventory in process July 1 Cost of completed July 1 work in process Started and completed in July Transferred to Packaging Department in July Inventory in process, July 31 Total costs assigned by the Sitting Department $ 2. Journalize the entries for costs transferred from Miling to Sitting and the costs transferred from Sining to Packaging Refer to the Chart of Accounts for correct wording on How does grading work? PAGE 10 JOURNAL Score: 33/51 ACCOUNTING EQUATION LIAUTIES EQUITY DATE ASSETS POST REF DET CREDIT DESCRIPTION lul. 31 Work in Process-Sitting Department Work in Process Milling Department Jul 31 Work in Process Packaging Department Work in Process-Sitting Department