December data from the Botting Department follow Click the icon to view the data) (Click the icon to view the costs) Read the requirements Arctic Springs produces premium bottled water, Arctic Springs purchases artesian water, stores the water in largo tank, and then runs the water through two processes Filtration, where workers microfilter and ozonate the water Botting, where workers bottle and package the filtered water In the Botting Department workers bottle the filtered water and pack the bottles into boxes Conversion costs are incurred evenly throughout the Botting process, but packaging materials are not added until the end of the process Botting Department Flow of Physical Units and Computation of Equivalent Units Flow of Equivalent Units Physical Transferred Direct Conversion Flow of Production Units in Materials Costs Units to account for Completed and transferred out Plus: Beginning work in process, December Total physical units to account for Units accounted for Completed and transferred out Plus Ending work in proces, December 31 Total physical units counted for Data Table Costs in beginning work in process inventory Costs added during December Transferred in $ 4,100 Transferred in 148,000 Direct materials 0 Direct materials 30,870 Direct labor 650 Direct labor 35,000 2,025 25,291 Manufacturing overhead Manufacturing overhead Total beginning work in process inventory Total costs added during $ 6,775 239,161 as of December 1 December The Filtration Department completed and transferred out 160,000 liters at a total cost of $148,000. Print Done - Data Table Beginning work in process inventory (45% of the way through the process) Transferred in from Filtration Completed and transferred out to Finished Goods Inventory in December Ending work in process inventory (85% of the way through the bottling process) 9,000 liters 160,000 liters 147,000 liters 22,000 liters Print Done