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The cost of materials transferred into the Bottling Department of Mountain Springs Water Company is $28,400, with $22,000 from the Purifying Department, plus additional $6,400

The cost of materials transferred into the Bottling Department of Mountain Springs Water Company is $28,400, with $22,000 from the Purifying Department, plus additional $6,400 from the materials storeroom. The conversion cost for the period in the Bottling Department is $8,750 ($3,750 factory applied and $5,000 direct labour.) The total costs transferred to finished goods for the period was $31,980. The Bottling Department had a beginning inventory of $1,860.

Determine the balance of Work in Progress - Bottling at the end of the period?

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