Jordan Cola Corporation produces a new soft drink brand, Sweet Spring, using two production departments: mixing and bottling. Jordans beginning balances and data pertinent to the mixing departments activities for 2018 follow:

Accounts	Beginning Balances
Cash	$	47,000
Raw materials inventory		14,700
Production supplies		100
Work in process inventory (400,000 units)		48,000
Common stock	$	92,600

1. Jordan Cola issued additional common stock for $54,000 cash.
2. The company purchased raw materials and production supplies for $20,830 and $700, respectively, in cash.
3. The company issued $23,400 of raw materials to the mixing department for the production of 600,000 units of Sweet Spring that were started in 2018. A unit of soft drink is the amount needed to fill a bottle.
4. The mixing department used 2,200 hours of labor during 2018, consisting of 2,000 hours for direct labor and 200 hours for indirect labor. The average wage was $9.60 per hour. All wages were paid in 2018 in cash.
5. The predetermined overhead rate was $1.50 per direct labor hour.
6. Actual overhead costs other than indirect materials and indirect labor for the year amounted to $820, which was paid in cash.
7. The mixing department completed 600,000 units of Sweet Spring. The remaining inventory was 30 percent complete.
8. The completed soft drink was transferred to the bottling department.
9. The ending balance in the Production Supplies account was $540.

Required

1. Determine the number of equivalent units of production.

2. Determine the product cost per equivalent unit.

3. Calculate the total cost allocated between the ending work in process inventory and units transferred to the bottling department.

4. Record the transactions in T-accounts

Determine the number of equivalent units of production. Determine the product cost per equivalent unit. (Round "Cost per equivalent unit" answer to 2 decimal places.)

a.	Equivalent units
b.	Cost per equivalent unit

Calculate the total cost allocated between the ending work in process inventory and units transferred to the bottling department. (Round intermediate calculations to 2 decimal places.)

Cost Allocation
To the bottling department
To ending work-in-process inventory
Total allocated cost	$0

Record the transactions in T-accounts. (The cash expenditures in events No. 2 and No. 4 should be combined into a single amount in the cash account for each event. Round intermediate calculations to 2 decimal places.)

Cash					Raw Materials
Beg. bal.	47,000				Beg. bal.	14,700
1.	54,000	21,530	2.		2.	20,830	23,400	3.
		21,120	4.
		820	6.		End. bal.	12,130
End. bal.	57,530
Work in process Mixing					Work in process Bottling
Beg. bal.	48,000				Beg. bal.	0
3.	23,400				8.
4.	19,200
5.	3,000				End. bal.
End. bal.	93,600
Manufacturing Overhead					Production Supplies
Beg. bal.	0				Beg. bal.	100
4.	1,920	3,000	5.		2.	700	260	9.
6.	820
9.	260				End. bal.	540
End. bal.	0
Common Stock
Beg. bal.		92,600
		54,000	1.
End. bal.		146,600