Alternative 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 flour.

The balance in the account Work in Process—Sifting Department was as follows on March 1:

Work in Process—Sifting Department (640 units, 75% completed) $700

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

Direct materials transferred from Milling 

Department: 2,900 units .....$10,280
Direct labor ..............................2,665
Factory overhead .....................1,025

During March, 2,980 units of flour were completed. The balance of Work in Process—Sifting Department on March 31 was 560 units, 50% completed.

Instructions

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