Adirondack Mountain Springs produces a clean, crisp all natural spring feed bottled water. In the second department, the Bottling Department, conversion costs are incurred evenly throughout the bottling process, put packaging materials are not added until the end of the process. Costs in beginning Work$-$in$-$Process Inventory include transferred costs of $$1,500,$ direct labor of $$520,$ and manufacturing overhead of $$360.$

August data for the Bottling Department is as follows:

Adirondack Mountain Springs

Units Transferred In Direct Materials Direct Labor Manufacturing Overhead Total Costs

Beginning Work$-$in$-$Process Inventory $50\%$ Complete $4,000$ $$1,500$ $$520$ $$360$ $$2,380$

Production started $166,000$ $$133,400$ $$32,400$ $$33,300$ $$22,910$ $$222,010$

Transferred out $150,000$

Ending Inventory $60\%$ complete $20,000$

Prepare the production cost report for the Bottling Department for August.

$($Round your answers to two decimal places when needed and use rounded answers for all future calculations$).$Adirondack Mountain Springs