beginning Work$-$in$-$Process Inventory include transferred in costs of $$1,200,$ direct labor of $$600,$ and manufacturing overhead of $$530$ March data for the Bottling Department follow

Data table

$\backslash$table$[[\backslash$table$[[$Blue Water Company$],[$ork$-$in$-$Process Inventory$-$Bottling$],[$Month Ended March $31,2024]]],[,$Units,Dollars$],[,\backslash$table$[[$Transferred$],[$In$]],\backslash$table$[[$Direct$],[$Materials$]],\backslash$table$[[$Direct$],[$Labor$]],\backslash$table$[[$Manufacturing$],[$Overhead$]],\backslash$table$[[$Total$],[$Costs$]]],[$Beginning inventory, Mar. $1(40\%$ complete$),18,000S,1,200,,6005,530s,2,330],[$Production started,$162,000,137,400s,27,900,33\mathrm{.}500,27,470,226,270],[$Transferred out,$155,000,,,,,],[$Ending inventory, Mar. $31(70\%$ complete$),25,000,,,47,,]]$

appropriate side of the $T-$account.

Work$-$in$-$Process Inventory$-$Bottling

$\backslash$table$[[,$Work$-$in$-$Process Inventory$-$Bottling,,$],[,,,]]$