=+P2 Equivalent units and related costs; cost ofproduction report SPREADSHEET Blue Ribbon Flour Company manufactures flour by

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=+P2 Equivalent units and related costs; cost ofproduction report SPREADSHEET Blue Ribbon Flour Company manufactures flour by a series ofthree processes, beginning in the Milling Department. From the Milling Department, the materials pass through the Sifting and Packaging Departments, emerging as packaged refined flour.

The balance in the account Work in Process—Sifting Department was as follows on October 1, 2008:

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