High Springs
Filtration Department
Assignment of Costs
	Direct Materials			Conversion Costs				Total
Completed and transferred out	170,000	x (	$0.64	+	$0.23	)		$147,900
Ending work in process inventory:
Direct materials	55,000	x	$0.64					35,200
Conversion Costs					44,000	x	$0.23	10,120
Total cost of ending work in process inventory								45,320
Total cost accounted for								$193,220

Wages of workers operating the filtration equipment	$12,220
Wages of workers operating ozonation equipment	11,000
Manufacturing overhead allocated to filtration	26,000
Water	144,000

High Springs produces premium bottled water. High Springs purchases artesian water, stores the water in large tanks, and then runs the water through two processes: filtration and bottling. At High Springs, water is added at the beginning of the filtration process. Conversion costs are added evenly throughout the process. High Springs has no beginning inventories. During February, the filtration process incurred the following costs in processing 225,000 litres:

Requirements

1.	Record the journal entry to transfer the cost of the 170,000 litres completed and transferred out of the Filtration Department and into the Bottling Department.
2.	Record all of the transactions in the "Work in Process Inventorylong dashFiltration" T-account.

Requirement 1. Record the journal entry to transfer the cost of the 170,000

litres completed and transferred out of the Filtration Department and into the Bottling Department. (Record debits first, then credits. Explanations are not required.)

Journal Entry

Date

Accounts

Debit

Credit

Requirement 2. Record all of the transactions in the "Work in Process Inventorylong dashFiltration" T-account. Post the transactions involving the costs incurred to the Filtration Department to the T-account and determine the ending balance. (For entries with a zero balance, make sure to enter "0" in the appropriate cell. Leave unused cells blank.)

Work in Process inventory- filteration

Bal, February 1

Bal, February 28