Refer to the Canadian Springs Bottling Department Data Set and your answer to S5-19. Complete Steps 3 and 4 of the process costing procedure: Summarize total costs to account
for and then compute the cost per equivalent unit for both direct materials and conversion costs. Your answer should look similar to Exhibit 5-13.
Canadian Springs produces premium bottled water. The preceding Short Exercises considered Canadian Springs first process—filtration. We now consider Canadian Springs second process—bottling. In the Bottling Department, workers bottle the filtered water and pack the bottles into boxes. Conversion costs are incurred evenly throughout the bottling process, but packaging materials are not added until the end of the process. February data from the Bottling Department follow:
Beginning work in process inventory
(40% of the way through the process) ............ 8,000 litres
Transferred in from Filtration .............. 160,000 litres
Completed and transferred out to Finished Goods
Inventory in February ................. 154,000 litres
Ending work in process inventory
(70% of the way through the bottling process) ........ 14,000 litres

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