Health Beverage Corporation uses a process costing system to collect costs in 2 departments related to the production of its celery flavored cola. The cola is first processed in a Mining Department and is then transferred out to the Boitling Department. After Bottling the units are transferred to Finished Goods On January 1, there were 10.000 cases in Work in Process for the Man Department and 1,000 cases in Work in Process for the Bottling Department. During the month, 74,000 cases were completed from the Ming Department and move to the Bottling Cepartment At the end of January 8,000 cases remained in Work In Process for the Betting Department How many comes of cela were completed in the flotting Department and transferred to finished Goods Inventory during January O 2000 cases 72,000 cases 71,000 cases 66,000 cases None of the above