Transferred Direct Conversion Total COSTS In Materials Costs Costs Costs to account for Beginning work-in-process 1.200 $ 0 $ 1.130 $ 2,330 Costs added during the period 137.400 27,900 60.970 226.270 Total costs to account for 138,600 $ 27.900 $ 62.100 $ 228 600 Divided by: Total EUP 180,000 155,000 172,500 Cost per equivalent unit $ 0.77 0.18 $ 0.36 Costs accounted for Completed and transferred out Ending work-in-process Total costs accounted forClear Spring Company Production Cost Report - Bottling Department Month Ended March 31, 2024 Equivalent Units Physical Transferred Direct Conversion UNITS Units In Materials Costs Units to account for Beginning work-in-process 13.000 Transferred in 167.000 Total units to account for 180.000 Units accounted for Completed and transferred out 155.000 155,000 155,000 155,000 Ending work-in-process 25 000 25.000 0 17 500 Total units accounted for 180.000 180.000 155,000 172 500Clear Spring 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 $1,200, direct labor of $600, and manufacturing overhead of $530. March data for the Bottling Department follow; Rea Data table - X Clear Spring Company Work-in-Process Inventory--Bottling Month Ended March 31, 2024 Dollars Transferred Direct Direct Manufacturing Total Units In Materials Labor Overhead Costs Beginning inventory, Mar. 1 (40% complete) 13,000 $ 1.200 600 S 530 S 2.330 Production started 167 000 137 400 $ 27 900 33.500 27 470 226 270 UN Transferred out 155,000 Un Ending inventory, Mar. 31 (70% complete) 25,000