process. Costs in beginning Work-in-Process Inventory include transferred in costs of $1,800, direct labor of...

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Accounting

process. Costs in beginning Work-in-Process Inventory include transferred in costs of $1,800, direct labor of $700, and manufacturing overhead of $330. March data for the Bottling Department follow:
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Read the requirements.
\table[[,\table[[Cool and Clear Company],[Production Cost Report - Bottling Department],[Month Ended March 31,2024]]],[,\table[[Physical],[Units]],Equivalent Units],[UNITS,\table[[Transferred],[In]],\table[[Direct],[Materials]],\table[[Conversion],[Costs]]],[Units to account for:],[Beginning work-in-process,14,000,,,],[Transferred in,161,000,,,],[Total units to account for,175,000,,,]]
Data table
\table[[%,:.,\table[[Cool and],[rk-in-Proces:],[Month Ende]],\table[[Clear Company],[ss Inventory-B],[ed March 31,20]],\table[[Bottling],[024]],,,],[,Units,Dollars],[,\table[[Transferred],[In]],\table[[Direct],[Materials]],\table[[Direct],[Labor]],\table[[Manufacturing],[Overhead]],\table[[Total],[Costs]]],[Beginning inventory,,Mar. 1(40% complete),14,000$,1,800,,700$,330$,2,83],[Production started,s,161,000,134,700$,30,400,33,200,16,200,214,50],[Transferred out,,152,000,,,,,],[Ending inventory, Ma,ar. complete),23,000,,,,=,]]
\table[[Units accounted for:,(i)-1-10-1,,19,2],[Completed and transferred out,152,000,152,000,152,000,152,000],[Ending work-in-process,23,000,23,000,0,16,100],[Total u,175,000,175,000,152,000,168,100]]
\table[[,Transferred,Direct,Conversion,Total],[COSTS,In,Materials,Costs,Costs]]
Costs to account for:
\table[[Beginning work-in-process],[Costs added during the period],[Divided by: Total EUP],[Cost per equivalent unit]]
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