Rundle Cola Corporation produces a new soft drink brand, Sweet Spring, using two production departments: mixing and bottling. Rundles beginning balances and data pertinent to the mixing departments activities for 2018 follow:

Accounts	Beginning Balances
Cash	$	47,000
Raw materials inventory		14,700
Production supplies		100
Work in process inventory (370,000 units)		44,400
Common stock	$	94,600

1. Rundle Cola issued additional common stock for $56,000 cash.
2. The company purchased raw materials and production supplies for $35,740 and $700, respectively, in cash.
3. The company issued $38,320 of raw materials to the mixing department for the production of 500,000 units of Sweet Spring that were started in 2018. A unit of soft drink is the amount needed to fill a bottle.
4. The mixing department used 2,300 hours of labor during 2018, consisting of 2,100 hours for direct labor and 200 hours for indirect labor. The average wage was $9.50 per hour. All wages were paid in 2018 in cash.
5. The predetermined overhead rate was $1.50 per direct labor hour.
6. Actual overhead costs other than indirect materials and indirect labor for the year amounted to $1,010, which was paid in cash.
7. The mixing department completed 800,000 units of Sweet Spring. The remaining inventory was 20 percent complete.
8. The completed soft drink was transferred to the bottling department.
9. The ending balance in the Production Supplies account was $560.

Required

1. Determine the number of equivalent units of production.

2. Determine the product cost per equivalent unit.

3. Calculate the total cost allocated between the ending work in process inventory and units transferred to the bottling department.

4. Record the transactions in T-accounts.

Determine the number of equivalent units of production. Determine the product cost per equivalent unit. (Round "Cost per equivalent unit" answer to 2 decimal places.)

a.	Equivalent units
b.	Cost per equivalent unit

Calculate the total cost allocated between the ending work in process inventory and units transferred to the bottling department. (Round intermediate calculations to 2 decimal places.)

Cost Allocation
To the bottling department
To ending work-in-process inventory
Total allocated cost	$0

Record the transactions in T-accounts. (The cash expenditures in events No. 2 and No. 4 should be combined into a single amount in the cash account for each event. Round intermediate calculations to 2 decimal places.)

Cash					Raw Materials
Beg. bal.					Beg. bal.
					End. bal.
End. bal.
Work in process Mixing					Work in process Bottling
Beg. bal.					Beg. bal.
					End. bal.
End. bal.
Manufacturing Overhead					Production Supplies
Beg. bal.					Beg. bal.
					End. bal.