The balance in the account Work in Process—sifting dept was as follows on Oct 1, 2008:
Work in Process-Sifting dept (15,000 units, 75% completed) $42,000
The following costs were charged to Work in Process-sifting dept during Oct:
Direct material transferred from Milling Dept: 235,800 units $632,600
Direct labor 160,735
During Oct. 233,800 units of flour were completed. Work in Process-sifting dept on Oct. 31 was 17,000 units, 75% completed.
Prepare a cost of production report for the Sifting Dept for October, using average cost method.
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