Ethan Boots soft drink processing company uses a process costing system to collect costs related to the production of its pineapple-flavored drink. There are two departments within the company; department A mixed the drinks and department B bottle the drink. All completed products from Department A goes to Department B. The finished products from Department B are transferred to the finished goods warehouse. The following information relates to Samantha's two departments for April: Dept. A Dept. B Beginning WIP 16,500.00 15,000.00 Direct Material 51,000.00 Direct Labor 13,875.00 28,500.00 AMOH 18,187.50 48,625.00 Ending WIP 4.875.00 9,000.00 How many cases of soft drinks were completed and transferred to Finished Goods? Solution