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Whole Units Direct Materials Conversion
Units charged to production:
Inventory in process, July 1
Received from Milling Department
Total units accounted for by the Sifting Department
Units to be assigned cost:
Inventory in process, July 1 ( complete)
Started and completed in July
Transferred to Packaging Department in July
Inventory in process, July 31 ( complete)
Total units to be assigned cost
Direct Materials Conversion Total
Costs per equivalent unit:
Total costs for July in Sifting Department
Total equivalent units
Cost per equivalent unit
Costs assigned to production:
Inventory in process, July 1
Costs incurred in July
Total costs accounted for by the Sifting Department
Costs allocated to completed and partially completed units:
Inventory in process, July 1
To complete inventory in process, July 1
Cost of completed July 1 work in process
Started and completed in July
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White Diamond Flour Company
Cost of Production Report – Sifting Department
For the Month Ended July 31
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