Ganges Bottling Company bottles popular beverages in the Bottling Department. The beverages are produced by blending concentrate with water and sugar. The concentrate is purchased from a concentrate producer. The concentrate producer sets higher prices for the more popular concentrate flavors. Below is a simplified Botting Department cost of production report separating the costs of bottling the four flavors. B D Grape Cola Orange Root Beer Concentrate $ 6,650 $135,000 $99,000 $3,600 Water 2.100 36,000 27,000 1,200 Sugar 3,500 60,000 45,000 2,000 Bottles 7.700 132.000 99,000 4,400 Flavor changeover 3,500 6,000 4,500 5,000 Conversion cost 2,625 24,000 18,000 1,500 Total cost transferred to Finished Goods $26,075 $393,000 $292,500 $17,700 Number of cases 3,500 60,000 45,000 2,000 Beginning and ending work-in-process inventories are negligible, so they are omitted from the cost of production report. The flavor changeover cost represents the cost of cleaning the bottling machines between production runs of different flavors. Complete the following analysis that illustrates the cost per case by cost element. Round all amounts to the nearest cent. Beginning and ending work-in-process inventories are negligible, so they are omitted from the cost of production report. Th cleaning the bottling machines between production runs of different flavors. Complete the following analysis that illustrates the cost per case by cost element. Round all amounts to the nearest cent. Ganges Bottling Company Cost per Case by Cost Element Grape Cola Orange Root Beer Concentrate Water Sugar Bottles Flavor changeover Conversion cost Total cost per case