4.16 Refer to the Spritz example of process costing in the chapter. Explain why the production costs for each department are added together to obtain an estimate of cost per bottle of Spritz, yet the journal entries record the cost in each production department separately. L0 4.8 When direct material is purchased, it is added to the raw material inventory account. Once production begings, direct material, direct labour and manufacturing overhrad costs are added to a work in process inventory account