Arctic Springs produces premium bottled water. 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 packaging materials are not added until the end of the process. May data from the Bottling Department follow: (Click the icon to view the costs.) icon to view the assignment of costs.) (Click the Costs in beginning work in process inventory Transferred in $ 2,780 Direct materials.. Direct labor. 0 560 1,416 Manufacturing overhead. Total beginning work in process inventory $ 4,756 as of May 1.. Costs added during May $ Transferred in Direct materials Direct labor Manufacturing overhead 135,000 28,880 33,800 22,400 Total costs added during May The Filtration Department completed and transferred out 145,000 liters at a total cost of $135,000. 220,080 Completed and transferred out: Equivalent units completed and transferred out Multiplied by: Cost per equivalent unit Costs assigned to units completed and transferred out Ending work in process: Equivalent units in ending work in process, May 31 Multiplied by: Cost per equivalent unit Costs assigned to units in ending work in process, May 31 Total costs accounted for Transferred- Direct in Materials $ $ $ 152,000 0.83 $ 126.160 S 14,000 0.83 S 11.620 S 152,000 0.20 S 30,400 $ 0 0.20 S Conversion OS Opsts Total 152,000 0.36 54,720 $ 211,280 11,200 0.36 4,032 15,652 $ 226,932 1. Prepare the journal entry to record the cost of units completed and transferred to finished goods. journal www 2. Post all transactions to the "Work in Process Inventory-Bottling" T-account. What is the ending balance? 4