Transferred-in Cost Fuerza Inc. produces a protein drink. The product is sold by the gallon. The company has two departments: Mixing and Bottling. For August, the bottling department had 53,000 gallons in beginning inventory (with transferred-in costs of $213,000) and completed 207,000 gallons during the month. Further, the mixing departments completed and transferred out 229,000 gallons at a cost of $638,000 in August