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CRN 13811 Section 2 Assignment: Chapter Process Costing 11. Clear 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 $1,700, 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? DEM Requirement 1. Prepare a production cost report for the Bottling Department for the month of March. The company uses the weighted average method. (Complete all input fields. Enter a "0" for any zero balances. Round all cost per unit amounts to the nearest cent and all other amounts to the nearest whole dollar. Abbreviation used: EUP = equivalent units of production.) Clear Spring Company Production Cost Report - Bottling Department Month Ended March 31, 2024 Equivalent Units Physical Transferred Direct Conversion UNITS Units In Materials Units to account for Costs (1) Beginning work-in-process 0 (2) Total units to account for Units accounted for (3) (4) Total units accounted for Transferred Direct Conversion COSTS Total In Materials Costs Costs to account for Costs (5) (6) Total costs to account for (7) Cost per equivalent unit I of 5 Costs accounted for (8) (9) 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. Exclude explanations from journal entries.) Date Accounts Debit Credit Mar. 31 (10) (11) (12) (13) Requirement 3. Post all transactions to the Work-in-Process Inventory-Bottling T-account. What is the ending balance? Enter the beginning balance, "Bal. Feb. 28", and then post all transactions to the Work-in-Process InventoryBottling T-account using the appropriate descriptions as posting references. Calculate and enter the ending balance of the account, "Bal. Mar. 31", on the appropriate side of the T-account. Work-in-Process Inventory-Bottling (15) (14) (16) (17) (19) (18) (20) (21) (22) (23) (24) (25) 1: Data Table Clear Spring Company Work-in-Process Inventory-Bottling Month Ended March 31, 2024 Dollars Transferred In Direct Materials Direct Labor Manufacturing Overhead Total Costs Units Beginning inventory, Mar. 1 (40% complete) 6,000 $ 1,700 $ 500 $ 430 $ 2,630 Production started 164,000 132,600 $ 33,000 33,500 22,970 222,070 Transferred out 150,000 Ending inventory, Mar. 31 (70% complete) 20,000 Clear Spring Company Work-in-Process Inventory-Bottling Month Ended March 31, 2024 Beginning inventory, Mar. 1 (40% complete) Production started Dollars Transferred Direct Direct Manufacturing Total Units In Materials Labor Overhead Costs 6,000 $ 1.700 $ 500 $ 430 $ 2,630 164.000 132,600 $ 33,000 33,500 22,970 222,070 150.000 Transferred out Ending inventory, Mar. 31 (70% complete) 20,000