EX 21-20 Decision making obj. 4 b. Determine the Work in Process-Papermaking Department January 31 balance. Oasis Bottling Company bottles popular beverages in the Bottling Department. The beverages are produced by blending concentrate with water and sugar. The concen- fate is purchased from a concentrate producer. The concentrate producer sets higher prices for the more popular concentrate flavours. Below is a simplified Bottling Department cost of production report separating the cost of bottling the four flavours. D E Lemon-Lime Root Beer $6,650 $135,000 $ 99,000 $ 3,600 A 2 Concentrate 3 Water 4 Sugar 5 Bottles B Orange C Cola 2,100 36,000 27,000 1,200 3,500 60,000 45,000 2,000 7,700 132,000 99,000 4,400 6 Flavour changeover 7 Conversion cost 3,500 6,000 4,500 5,000 2,625 24,000 18,000 1,500 8 Total cost transferred to finished goods $26,075 $393.000 $292.500 $17,700 9 Number of cases 3,500 60,000 45,000 2,000 NEL 10