Fresh Water Company produces premium bottled water. In the second department, the Bottling Department, conversion costs are incurred evenly throughout the bottling process, but packaging

materials are not added until the end of the process. Costs in beginning Work$-$in$-$Process Inventory include transferred in costs of $$2,000,$ direct labor of $$500,$ and manufacturing overhead of $$430.$

March data for the Bottling Department follow:

$($Click the icon to view the data.$)$

Read the requirements.

Production Cost Report $-$ Bottling Department

Month Ended March $31,2018$

Units to account for:

Total units to account for

Units accounted for:

Total units accounted for

$$