DE21-3 In Exhibit 21-3 (page 844), suppose direct materials added in the chopping process are $20 rather than $7 (keep all amounts in thousands as in the exhibit). Assume that direct labor and manufacturing overhead amounts remain the same, as do each of the ending inventory balances, 1. Show the revised flow of costs through the Work in Process Inventory-Chopping: Work in Process Inventory-Mixing & Bottling: Finished Goods Inventory; and Cost of Goods Sold T-accounts. 2. How much are the following?

a. Cost of goods completed and transferred out of the Chopping Department and into the Mixing & Bottling Department.

b. Cost of goods completed and transferred out of the Mixing & Bottling Department and into Finished Goods Inventory.

c. Cost of goods sold.