Sharpe Company makes organic salsa in two production departments, Cooking and Bottling. Direct materials costs are added at the begining of each process, and conversion costs are added evenly throughout each process. The company reports the following for a recent month.

$\backslash$table$[[,$Cooking,Bot,ttling$],[$Beginning work in process inventory,$$0,,7\mathrm{.}000],[$Activity during the month,,$4,],[\backslash$table$[[$Direct materials$],[$Direct labor$]],\backslash$table$[[$$$19,500$