Polar springs produces premium bottled water. Polar springs purchases artesian and water, stores the water and large tanks, and then runs the water through two processes: filtration and bottling. At polar springs, water is added at the beginning of the filtration process. conversion costs are added evenly throughout the process. Polar springs are no beginning inventory. During May, the filtration process incurred the following costs and processing 200,000 liters. Wages of workers operating the filtration equipment $9,200. Wages of workers operating ozonation equipment $9,800. Manufacturing overhead allocated to filtration water $110,000. Record the journal entry to transfer the cost of the 150,000 liters completed and transferred out of the Filtration Department and into the bottling Department. record all of the transactions in the working process inventory filtration T-account.

Materials Costs Total Completed and transferred out: Equivalent units completed and transferred out 150,000 150,000 Multiplied by: Cost per equivalent unit 0.55 $ 0.24 Costs assigned to units completed and transferred out 82,500 $ 36,000 $ 118,500 Ending work in process: Equivalent units in ending work in process, May 31 50,000 37,500 Multiplied by: Cost per equivalent unit 0.55 $ 0.24 Costs assigned to units in ending work in process, May 31 27,500 $ 9,000 36,500 Total costs accounted for $ 155,000