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Fresh Springs produces premium bottled water. Fresh Springs purchases artesian water, stores the water in large tanks, and then runs the water through two processes:

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Fresh Springs produces premium bottled water. Fresh Springs purchases artesian water, stores the water in large tanks, and then runs the water through two processes: Filtration, where workers microfilter and ozonate the water Bottling, 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. May data from the Botting Department follow: (Click the icon to view the data.) Click the icon to view the costs.) Read the requirements 1. Fill in the time line for the bottling process. (Abbreviations used: Finished = Fin) Start Complete Complete 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 May Ending work in process inventory (80% of the way through the bottling process) 5,000 liters 157,000 liters 156,000 liters 6,000 liters Print Done 1 Data Table Costs in beginning work in process inventory Costs added during May Transferred in $ 3,080 Transferred in $ 133,000 Direct materials O Direct materials 31,200 Direct labor 580 Direct labor 33,700 22,350 Manufacturing overhead 456 Manufacturing overhead Total beginning work in process inventory $ 4,116 $ 220,250 as of May 1 Total costs added during May The Filtration Department completed and transferred out 155,000 liters at a total cost of $133,000 Print Done Requirements 1. Fill in the timeline for the bottling process. 2. Complete the first two steps of the process costing procedure for the Bottling Department: summarize the physical flow of units and then compute the equivalent units of direct materials and conversion costs. Print Done

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