Clear Water Company produces premium bottled water. In the second department, the Bottling Department, conversion costs are incurred evenly throughout the bottling process, but packaging materials are not added until the end of the process. Costs in beginning Work-in-Process Inventory include transferred in costs of $2,000, direct labor of $600, and manufacturing overhead of $530. March data for the Bottling Department follow:

Clear Water Company Work-in-Process Inventory-Bottling Month Ended March 31, 2018 Dollars Transferred Direct Direct Manufacturing Labor Units In Materials Overhead Total Costs Beginning inventory Mar. 1 (40% complete) Production started Transferred out Ending inventory Mar. 31 (70% complete) 16,000 S 164,000 155,000 2,000 600 $ 530 $ 3,130 136,600 $27,900 33,900 27,070 225,470 25,000 1. Prepare a production cost report for the Bottling Department for the month of March. The company uses the weighted-average method. 2. Prepare the journal entry to record the cost of units completed and transferred out. 3. Post all transactions to the Work-in-Process Inventory-Bottling T-account. What is the ending balance