Blue Ribbon 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 May 1:

       Work in Process—Sifting Department (1,500 units, 75% completed)   $3,400

    The following costs were charged to Work in Process—Sifting Department during May:
      Direct materials transferred from Milling Department: 18,300 units     $32,600
      Direct labor                                                                                              14,560
      Factory overhead                                                                                       7,490

During May, 18,000 units of flour were completed and transferred to finished goods. Work in Process—Sifting Department on May 31 was 1,800 units, 75% completed.
Instructions
Prepare a cost of production report for the Sifting Department for May, using the average cost method.