DE21-15 Polar Spring produces premium bottled water. Preceding daily exercises consid- ered Polar Spring's first process-filtration. We now consider Polar Spring's second process- bottling. In the Bottling Department, workers bottle the filtered water and pack the bottles into boxes. Conversion costs are incurred evenly throughout the bottling process, but packag- ing materials are not added until the end of the process. February data from the Bottling Department follow: Beginning work in process inventory (40% of the way through the process). 4.000 liters Transferred in from Filtration". 80,000 liters Completed and transferred out to Finished Goods Inventory in February.... 77,000 liters Ending work in process inventory (70% of the way through the bottling process).. 7,000 liters Costs in beginning work in process inventory: Transferred in Direct labor. Direct materials Manufacturing overhead. Total beginning work in process Costs added during February: $480 Transferred in*. $ 60,000 0 Direct materials 15,400 250 Direct labor. 16.863. 150 Manufacturing overhead.. 11,242 Total costs added during February. $103,505 inventory as of February 1....... $880 *Daily Exercise 21-13 showed that Polar Spring's Filtration Department completed and transferred out 80.000 liters at a total cost of $60.000. Draw a time line for Polar Spring's Bottling Department, similar to the one in Exhibit 21-11, assuming that Polar Spring uses FIFO.