process. Costs in beginning Work$-$in$-$Process Inventory include transferred in costs of $$1,800,$ direct labor of $$700,$ and manufacturing overhead of $$330.$ March data for the Bottling Department follow:

$($Click the icon to view the data.$)$

Read the requirements.

$\backslash$table$[[,\backslash$table$[[$Cool and Clear Company$],[$Production Cost Report $-$ Bottling Department$],[$Month Ended March $31,2024]]],[,\backslash$table$[[$Physical$],[$Units$]],$Equivalent Units$],[$UNITS$,\backslash$table$[[$Transferred$],[$In$]],\backslash$table$[[$Direct$],[$Materials$]],\backslash$table$[[$Conversion$],[$Costs$]]],[$Units to account for:$],[$Beginning work$-$in$-$process,$14,000,,,],[$Transferred in$,161,000,,,],[$Total units to account for,$175,000,,,]]$

Data table

$\backslash$table$[[\%,$:$.,\backslash$table$[[$Cool and$],[$rk$-$in$-$Proces:$],[$Month Ende$]],\backslash$table$[[$Clear Company$],[$ss Inventory$-$B$],[$ed March $31,20]],\backslash$table$[[$Bottling$],[024]],,,],[,$Units,Dollars$],[,\backslash$table$[[$Transferred$],[$In$]],\backslash$table$[[$Direct$],[$Materials$]],\backslash$table$[[$Direct$],[$Labor$]],\backslash$table$[[$Manufacturing$],[$Overhead$]],\backslash$table$[[$Total$],[$Costs$]]],[$Beginning inventory,,Mar. $1(40\%$ complete$),14,000$$$,1,800,,700$$$,330$$$,2,83],[$Production started,s$,161,000,134,700$$$,30,400,33,200,16,200,214,50],[$Transferred out,,$152,000,,,,,],[$Ending inventory, Ma$,$ar$.$ complete$),23,000,,,,=,]]$

$\backslash$table$[[$Units accounted for:,$($i$)-1-10-1,,19,2],[$Completed and transferred out,$152,000,152,000,152,000,152,000],[$Ending work$-$in$-$process,$23,000,23,000,0,16,100],[$Total u$,175,000,175,000,152,000,168,100]]$

$\backslash$table$[[,$Transferred,Direct,Conversion,Total$],[$COSTS$,$In$,$Materials,Costs,Costs$]]$

Costs to account for:

$\backslash$table$[[$Beginning work$-$in$-$process$],[$Costs added during the period$],[$Divided by: Total EUP$],[$Cost per equivalent unit$]]$