Continuation of S4-17: record journal entry and post to T-account (Learning Objective 3)

Refer to the Polar Springs Filtration Department Data Set and your answer to S4-17.

Requirements 1. Record the journal entry to transfer the cost of the 160,000 liters completed and transferred out of the Filtration Department and into the Bottling Department.

2. Record all of the transactions in the Work in Process Inventory—Filtration T-account.

Polar Springs Data Set: Filtration Department Polar Springs produces premium bottled water. Polar Springs purchases artesian water, stores the water in large tanks, and then runs the water through two processes:
• Filtration, where workers microfilter and ozonate the water • Bottling, where workers bottle and package the filtered water During February, the filtration process incurs the following costs in processing 200,000 liters:

Polar Springs has no beginning inventory in the Filtration Department.

Transcribed Image Text:

Wages of workers operating the filtration equipment...... ....... $ 11,100 Wages of workers operating ozonation equipment. Manufacturing overhead allocated to filtration... Water.......... 12,850 24,050 120,000