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Question Help Cool Spring 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 $1,600, 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 - X Completed and transferred out 8000 i Data Table Ending work-in-process 65000 Total units to account for 173000 Cool Spring Company Work-in-Process Inventory-Bottling Units accounted for: Month Ended March 31, 2018 Completed and transferred out 150000 150000 150000 150000 Dollars Ending work-in-process 20000 20000 23170 Transferred Direct Direct Manufacturing Total units accounted for 170000 170000 150000 173170 Units In Materials Labor Overhead Total Costs Beginning inventory, Transferred Direct Conversion Total Mar. 1 (40% complete) 5,000 $ 1,600 $ 500 $ 430 $ 2,530 COSTS In Materials Costs Costs Production started 165,000 132,700 $ 33,000 33,300 23, 170 222, 170 Costs to account for: Transferred out 150,000 Beginning work-in-process 1600 2530 Ending inventory, sts added during the period 32700 33000 222170 Mar. 31 (70% complete) 20,000 Total costs to account for 34300 33000 224700 Divided by: Total EUP 150000 Cost per equivalent unit Costs accounted for: Completed and transferred out Ending work-in-process Total costs accounted for Requirement 2. Prepare the journal entry to record the cost of units completed and transferred out. (Record debits first, then credits. Excl Date Accounts Debit Credit Print Done Mar. 31