Refreshing Water Company produces premium bottled water. In the second department, the Bottling Department, conversion costs are incurred evenly throughout the bottling process, but packaging materials are not added until the end of the process. Costs in beginning Work-in-Process Inventory include transferred in costs of $1,400, 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. Requirement 1. Prepare a production cost report for the Bottling Department for the month of March. The company uses the weighted-average method. (Complete all input fields. Enter a "0" for any zero balances. Round all cost per unit amounts to the nearest cent and all other amounts to the nearest whole dollar. Abbreviation used: EUP = equivalent units of production.) Refreshing Water Company Production Cost Report - Bottling Department Month Ended March 31, 2018 Equivalent Units Physical Transferred Direct Conversion UNITS Units In Materials Costs Units to account for Total units to account for Units accounted for Total units accounted for Data table Refreshing Water Company Work-in-Process Inventory-Bottling Month Ended March 31, 2018 Beginning inventory, Mar. 1 (40% complete) Production started Transferred out Ending inventory, Mar. 31 (70% complete) Dollars Units Transferred In Direct Direct Manufacturing Total Materials Labor Overhead Costs 15,000 $ 1,400 700 $ 330 $ 2,430 160,000 135,100 $ 30,400 33,100 16,300 214,900 152,000 23,000 Requirements 1. Prepare a production cost report for the Bottling Department for the month of March. The company uses the weighted-average method. 2. Prepare the journal entry to record the cost of units completed and transferred out. 3. Post all transactions to the Work-in-Process Inventory-Bottling T-account. What is the ending balance?