Joshua Flour Company manufactures flour by a series of three 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 March 1, 2012:

Work in Process—Sifting Department (3,200 units, 75% completed) . $ 3,500

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

Direct materials transferred from Milling Department: 14,500 units . $51,400

Direct labor ......................... 13,325

Factory overhead ...................... 5,125

During March, 14,900 units of flour were completed. The balance of Work in Process—Sifting Department on March 31 was 2,800 units, 50% completed.

Instructions

Prepare a cost of production report for the Sifting Department for March, using the weighted average cost method.