Refer to the Crystal Springs Filtration Department Data Set and your answer to S5- 17.

Crystal Springs Data Set:

Crystal Springs produces premium bottled water. CrystalSprings purchases artesian ­water, stores the water in large tanks, and then runs the water through two processes:

• Filtration, where workers microfilter and ozonate the water

• Bottling, where workers bottle and package the filtered water

During May, the filtration process incurs the following costs in processing 205,000 liters:

Wages of workers operating the filtration equipment.............................. $ 10,280

Wages of workers operating ozonation equipment................................. $ 11,500

Manufacturing overhead allocated to filtration........................................ $ 25,500

Water......................................................................................................... $ 118,900

Crystal Springs has no beginning inventory in the Filtration Department.

1. Record the journal entry to transfer the cost of the 165,000 liters completed and transferred out of the Filtration Department and into the Bottling Department.

2. Record all of the transactions in the “Work in Process Inventory— Filtration” T- account.