=+/ Transferred to Packag¬

ing Dept., $865,060 Work in Process—Sifting Department (1 5,000 units, 75% completed) $42,000 The following costs were charged to Work in Process—Sifting Department during October:

Direct materials transferred from Milling Department: 235,800 units $632,600 Direct labor 160,735 Factory overhead 76,900 During October, 233,800 units offlour were completed. Work in Process—Sifting Department on October 31 was 17,000 units, 75% completed.