Health Beverage Corporation uses a process costing system to collect costs related to the production of its celery flavored cola . The cola is first processed in a Mixing Department at Health and is then transferred out and finished up in the Bottling Department . The finished cases of cola are then transferred to Finished Goods Inventory . The following information relates to Health's two departments for the month of January Mixing Bottling Cases of cola in work in process , January 1 . 10.090 3000 Cases of cola completed transferred out during January . 77 000 Cases of cola in work in process , January 31 . 4 000 8 000 How many cases of cola were completed and transferred to Finished Goods Inventory during January ? A. 6600 B . 71 00 C . 7200 D. 74.00