QUESTION 25 Health Beverage Corporation uses a process costing system to collect costs in 2 departments related to the production of its celery flavored cola. The cola is first processed in a Mixing Department and is then transferred out to the Bottling Department. After Bottling the units are transferred to Finished Goods. On January 1, there were 10,000 cases in Work in Process for the Mixing Department and 3,000 cases in Work in Process for the Bottling Department. During the month 74,000 cases were completed from the Mixing Department and move to the Bottling Department. At the end of January 8,000 cases remained in Work in Process for the Bottling Department How many cases of cola were completed in the Battling Department and transferred to Finished Goods Inventory during January? 69,000 cases 72,000 cases 71,000 cases 66,000 cases None of the above