Powers Inc. produces a protein drink. The product is sold by the gallon. The company has two departments: Mixing and Bottling. For August, the bottling department had 56,000 gallons in beginning inventory (with transferred-in costs of $283,000) and completed 203,000 gallons during the month. Further, the mixing department completed and transferred out 221,000 gallons at a cost of $636,000 in August.

Required: 1. Prepare a physical flow schedule for the bottling department. Powers Inc.

Physical Flow Schedule -

Bottling Department For the Month of August Physical flow schedule:

Units in beginning work in process ?

Units started during the period ?

Total units to account for ?

Units completed and transferred out:

Units started and completed ?

Units completed from beginning work in process ?

Units in ending work in process ?

Total units accounted for ?

2. Calculate equivalent units for the transferred-in category. equivalent units?

3. Calculate the unit cost for the transferred-in category. If required, round your answer to the nearest cent. per unit ?