1. Coca-Cola Company produces beverages in a continuous production process. During March 2024, the company incurs the following costs for its Bottling Department:

Cost Category	Amount ($)
Direct Materials	2 million
Direct Labor	1.5 million
Factory Overhead	500,000
Beginning Work in Process Inventory	1 million
Ending Work in Process Inventory	1.2 million

1. Required:
   • Calculate the total manufacturing costs incurred by Coca-Cola Company.
   • Determine the cost of goods manufactured for March 2024.
   • Calculate the equivalent units of production (EUP) for direct materials and conversion costs.
   • Prepare a cost reconciliation statement for the Bottling Department.
   • Analyze the impact of the ending work in process inventory on unit costs.