EX 21-20 Oasis Bottling Company bottles popular beverages in the Bottling Department. The obj. 4 trate is purchased from by blending concentrate with water and sugar. The concenprices for the more popular concentroducer. The concentrate producer sets higher Department cost of production report sepate flavours. Below is a simplified Bottling Work in process beginning and ending inventories are negligible and thus are omitted from the cost of production report. The flavour changeover cost represents the cost of cleaning the bottling machines between production runs of different flavours. Prepare a memo to the production manager analyzing this comparative cost information. In your memo, provide recommendations for further action, along with supporting schedules showing the total cost per case and cost per case by cost element