Assume perpetual FIFO. All DM costs are added at the beginning of the process.

Conversion costs are applied evenly throughout the process.

$5,000$ liters $(70\%$ complete$)$ were in the Bottling Department on June $1,2022.67,000$ liters were started in June.

$14,000$ liters $(80\%$ complete$)$ were in the Bottling Department on June $30,2022.58,000$ liters were completed in June.

June $1,2022$ inventory had $$5,000$ of DM cost and $$3,720$ of conversion costs. DM costs added in June were $$45,560.$

Conversion costs added in June were $$16,425.$

Process costing: Data organization