The Cost of Materials Transferred into the Bottling Department of Mountain

Essay

The cost of materials transferred into the Bottling Department of Mountain Springs Water Company is $32,400, with $26,000 from the Purifying Department, plus an 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 labor). The total cost transferred to finished goods for the period was $31,980. The Bottling Department had a beginning inventory of $1,860.
(a)Journalize the cost of transferred-in materials, conversion costs, and the cost transferred out to finished goods.
(b)Determine the balance of Work in Process-Bottling at the end of the period.