Refer to the Canadian Springs Bottling Department Data Set.
February data from the Bottling Department follow:

Requirements
1. Draw a time line similar to the one in Exhibit 5-10.
2. Complete the first two steps of the process costing procedure for the Bottling Department: summarize the physical flow of units and then compute the equivalent units of direct materials and conversion costs. Your answer should look similar to Exhibit 5-12.
Canadian Springs Data Set: Bottling Department
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.

Transcribed Image Text:

Beginning work in process inventory (40% of the way through the process Transferred in from Filtration Completed and transferred out to Finished Goods 8,000 litres 160,000 litres Inventory in February Ending work in process inventory 154,000 litres (70% of the way through the bottling process) 14,000 litres Costs in beginning work in process inventory Transferred in.$1,760 Direct materia. Costs added during February $136,000 30,800 33,726 520 Manufacturing overhead....22,484 Transferred in.. Direct materials Direct labour 600 Manufacturing overhead.... Total beginning work in process inventory as of February 1... $2,880 Total costs added during February