BOSS HKFA Coa The Bottling Department had 2,500 partially complete units in beginning work in process inventory. The department started work on 2,700 units during the month and ended the month with 1,000 units still in work in process. These direct materials were added at the beginning of the process and 60% complete as to conversion work for unfinished parts. The beginning balance of $35,000 consisted of $15,000 of direct materials and $20,000 of conversion costs. The cost of the ending work in process in Bottling Department is $ Beginning inventory, Apr 1 Direct materials Direct labors MOH Work in Process - Bottling Department 35,0001 Transferred to Finishing 50,0001 3,3001 3,1001 Ending inventory, Apr 30 ?1 The Bottling Department had 2,500 partially complete units in beginning work in process inventory. The department started work on 2,700 units during the month and ended the month with 1,000 units still in work in process. These direct materials were added at the beginning of the process and 60% complete as to conversion work for unfinished parts. The beginning balance of $35,000 consisted of $15,000 of direct materials and $20,000 of conversion costs. The cost of the ending work in process in Bottling Department is $ Beginning inventory, Apr 1 Direct materials Direct labors MOH Work in Process - Bottling Department 35,0001 Transferred to Finishing 50,0001 3,3001 3,1001 Ending inventory, Apr 30