Refer to the Crystal Springs Bottling Department Data Set and
Refer to the Crystal Springs Bottling Department Data Set and your answer to S5- 21.
1. Prepare the journal entry to record the cost of units completed and transferred to ­finished goods.
2. Post all transactions to the “Work in Process Inventory— Bottling” T- account. What is the ending balance?
Crystal Springs Data Set: Bottling Department
Crystal Springs produces premium bottled water. The preceding Short Exercises ­considered the first process in bottling premium water— Filtration. We now consider Crystal 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.

May data from the Bottling Department follow:
Beginning work in process inventory
(40% of the way through the process)............................................. 7,000 liters
Transferred in from Filtration............................................................... 165,000 liters
Completed and transferred out to Finished Goods
Inventory in May.............................................................................. 152,000 liters
Ending work in process inventory
(80% of the way through the bottling process)............................... 20,000 liters



The Filtration Department completed and transferred out 165,000 liters at a total cost of $135,000.
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