Freeh Water Company produces premium bottled water. In the second department, the Botting Department, conversion cools are incurred evenly throughout the boiling process, but packaging materials are not added until the end of the process. Coete in beginning Work-ir-Process Inventory incluce transferred in casts of $1,900, director of S700, and manufacturing overhead of S330. March data for the Battling Department follow: Cick the icon ta view the data.) Head the requirements whole dollar. Abbreviation used. Eur -quivalex units of production) Fresh Water Company Production Coat Report - Bottling Department Month Ended March 31, 2024 Equivalent Units Physical Transferred Direct Conversion i Data Tabla UNITS Units In Materials Costs Units to account for: Beginning work-in-process 8.000 Fresh Water Company 188.000 Transferred in Work-in-Process Inventory Bottling Tola un account for 175,000 Month Ended March 31, 2024 , Dollars Units acounted for: Direct Direct Manufacturing Total Units In Labor Materials Completed and transferred out 152.000 152,000 152.000 152,000 Overhead Casts 1,900 0 Beginning Inventory, Mar. 1/40% complete 23,000 700 3 3,000 S 23,000 3 2.930 Ending work in a rosess 16.100 330 5 Production started 16,000 134,600 S 304010 33 000 "6400 214 400 175,00 175,000 152 0010 118,1010 Total units accounted for Transferred out 152,000 Ending Inventory, Mar. 31 (70% complete 23,000 Transferred Direct Conversion Tatal COSTS In Materials Costs Costs Print Dure Casts in account for: Beginning work-in-process S 1,900 $ 03 1.030 $ 2,930 Coats added during the period 134,600 30,400 40,400 214.400 Total costs to account for 138,500 $ 30,400 $ 50,430 $ 217330 Divided by: Total ELP 175,000 162,000 180, 100 S DTH $ 01.20$ 0.3.1 Cast per equivalent unit Transferred Fresh Water Company produces premium bottled water. In the second deparuineril, the Bolding Department, wunversion wusls are incurred everly throughout the ballling process, bul packaging malarials are rol scded unill the end of the proces. Cusls in Legirming Work-ir-Process Inventory incluce transtorted in costs of $1.901. dract labor of $7001, and manufacturing overhead at $3311. March data for the Betting Department follow: Click the loan to view the data. Read the secuirements Physical Unite LYURTIGUI Transferred Direct in Materiale Conversion Costa A Data Table UNITS Units to count for Beginning work-in-process Transferred in 9,000 166.000 175,000 Tocal unils lo account for Units accurad for Completed and transferred out Ending work in process 152.000 152.000 152,000 152 152.000 16.100 Fresh Water Company Work-in-Process Inventory-Bottling Month Ended March 31, 2024 Dollar Transferred Direct Direct Manufacturing Units In Materials Labor Overhead Beginning Inventory, Mar. 1 (40% complete) 9.000 $ 1.800 S 703 $ 330 $ Production started 1636 CHINO 134,000 $ 301.4001 33,001 165.4010 Transferred out 152.000 Ending Inventory. Mar. 31 70% complete) 23.000 Total Costs 23,500 28.000 175,000 175.000 2930 152,000 186.100 Total units cuuunlad for 214 4111) Transferred Direct Total Conversion Costs Materials Costs Print Done $ COSTS Casts to count for Beginning work-in-process Costs added during the period Total cosa account for Divided hy: Total FUP 1,800 5 184,800 OS 30.400 1,000 $ 48.400 2,930 214,400 $ 138,500 3 175,000 $ (1.78 $ 30.400 S 152.000 50,430 $ 217,330 160,100 0.20 S 0.3.1 Cost per equivalent unit Cusls account for Completed and transferred out Ending work-in-process Total 00318 counted for Il
