Lily flour company manufactures flour by a series of three processes,

Lily Flour Company manufactures flour by a series of three processes, beginning with wheat grain being introduced 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 July 1, 2014:

The following costs were charged to Work in Process—Sifting Department during July:

During July, 12,000 units of flour were completed. Work in Process—Sifting Department on July 31 was 1,000 units, 4⁄5 completed.

Required: